Bhopal Sugar Industries Ltd. v. STO

40 STC 42Supreme Court of India#24848 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2019.

Judgments citing Bhopal Sugar Industries Ltd. v. STO

DCIT, New Delhi vs. M/S. Sistema Shyam Teleservices Ltd., New Delhi

Appeals are allowed and the judgment of the Tribunal on this aspect is set aside

ITA 5083/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 May 2019

Bench: Shri Prashant Maharishi & Shri K.N.Charydcit, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 194HSection 201

…CC 397. 19. His further submission was that the aspects highlighted by the learned counsel for the Revenue between the assessee and the PMAs were of no consequence inasmuch as it was held by the Supreme Court in the case of Bhopal Sugar Industries Ltd. v. STO 40 STC 42 (SC) and the Gujarat High Court in the case of Ahmedabad Stamp Vendors Association [2002] 257 ITR 202, that the following factors would not be relevant to determine as to whether an agency exists : —The fact that the distributor is subject to operational control by his principal ; —The fact that the distributor is subject to geographical controls b…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…and distributor so long as agent is obliged to render services for and on behalf of assessee on certain parameters and in this regard Hon’ble Delhi High Court relied upon a decision of the Apex Court in the case of Bhopal Sugar Industries Ltd vs. STO (1977) [40 STC 42] (SC). The Court also took note of the fact that legal relationship is established between assessee and the ultimate consumer / subscriber since activation of SIM cards by assessee is in the name of subscriber / consumer and service is provided to the subscriber. Merely because advance payment is received from distributor, it does not amount to ‘sa…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…and distributor so long as agent is obliged to render services for and on behalf of assessee on certain parameters and in this regard Hon’ble Delhi High Court relied upon a decision of the Apex Court in the case of Bhopal Sugar Industries Ltd vs. STO (1977) [40 STC 42] (SC). The Court also took note of the fact that legal relationship is established between assessee and the ultimate consumer / subscriber since activation of SIM cards by assessee is in the name of subscriber / consumer and service is provided to the subscriber. Merely because advance payment is received from distributor, it does not amount to ‘sa…

Bhopal Sugar Industries Ltd. v. STO (40 STC 42) — Cited in 3 Judgments | BharatTax