CIT, TDS v. Vodafone South Ltd.

241 Taxmann 497High Court2016#1485 most cited

What is CIT, TDS v. Vodafone South Ltd. authority for?

Payments made by one telecom operator to another for providing roaming services are not characterized as royalty or fees for technical services under Section 9, and therefore, do not attract Tax Deducted at Source.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Vodafone South Ltd. · Vodafone South Ltd. · Section 194J · Section 194H · Section 9(1)(vi) · Section 9(1)(vii) · TDS on roaming services · telecom operators · fees for technical services · royalty income · interconnect charges · Section 40(a)(ia)

Also reported as

290 CTR 436

Sections most often in play

Section 143(3)Section 144C(5)Section 35ABBSection 40(a)(ia)Section 92CA(3)Section 115JBSection 143(1)Section 143C
Read the full judgment

Issues it is cited on

section 9(l)(vii)section 206asection 206aause of equipmentsection 9(l)section 44bbsection 9(l)(vi)section 44bsection 195(2)section 194hsection 194jsection 91

Judgments citing CIT, TDS v. Vodafone South Ltd.

Telefonica De Espana Sa, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, all the three appeals filed by the assessee stands partly allowed as indicated hereinabove

ITA 180/BANG/2021[2011-12]Status: DisposedITAT Bangalore10 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 To 2012-13 M/S. Telefonica Depreciation Espana Sa, C/O. Bsr & Co.Llp, 3Rd Floor, Pebble The Acit(It)/Dcit(It), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. Pan: Aahct0411G Appellant Respondent Assessee By : Shri Sharath Rao, Ca Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT DR
Section 147Section 148Section 201Section 234ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 to 2012-13 M/s. Telefonica Depreciation Espana SA, C/o. BSR & Co.LLP, 3rd Floor, Pebble The ACIT(IT)/DCIT(IT), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAHCT0411G APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 25-07-2023 Date of Pronouncem…

M/S. Telefonica De Espana Sa, Bangalore vs. Assistant Commissioner of Income Tax, (International Taxation), Circle- 2(2), Bangalore

In the result, all the three appeals filed by the assessee stands partly allowed as indicated hereinabove

ITA 2657/BANG/2019[2010-11]Status: DisposedITAT Bangalore10 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 To 2012-13 M/S. Telefonica Depreciation Espana Sa, C/O. Bsr & Co.Llp, 3Rd Floor, Pebble The Acit(It)/Dcit(It), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. Pan: Aahct0411G Appellant Respondent Assessee By : Shri Sharath Rao, Ca Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT DR
Section 147Section 148Section 201Section 234ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 to 2012-13 M/s. Telefonica Depreciation Espana SA, C/o. BSR & Co.LLP, 3rd Floor, Pebble The ACIT(IT)/DCIT(IT), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAHCT0411G APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 25-07-2023 Date of Pronouncem…

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…s own case in ITA-Nos. 94 to 96/JP/2013 as well as by Hon'ble ITAT Bangalore in appellant's own case in ITA Nos. 608 to 651/Bang/2014. This was also confirmed and upheld by Hon'ble Karnataka High in the case of CIT, TDS, Bangalore vs Vodafone South Lid (2016) 72 Taxmann.com 347 in which their lordship held that- "Reading of the above order clearly show that fact-situation was essentially similar to the one here in the case of the assessee. Assessee was also treated as one in default for failure to deduct tax at source on roaming charges paid to other distributors. Therefore the coordinate bench of the Tribunal in…

DCIT, Circle-19(2), New Delhi vs. Personiv Contact Centres India Pvt Ltd ( Formely Known As John Keels Bpo Solutions Pvt. Ltd.), Gurgaon

In the result, the appeal of the Revenue stands dismissed

ITA 7295/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17
For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Shri K.K. Mishra, Senior DR
Section 143(3)Section 40Section 9(1)(vii)

…ssessee by a series of orders as under :- (i) ITA No. 3328 to 3332/D/2015 Assessment years 2007-08 to 2011-12 M/s. Tata Teleservices Ltd. v. ITO (ii) ITA No. 1417/2018 (Del) CIT v. Tata Teleservices Ltd. (iii) 383 ITR 1 ( SC) CIT v. Kotak Securities Ltd. (iv) 290 CTR 436 (Kar) CIT v. Vodafone South Ltd. (v) 194 ITD 253 (Del) Autoliv ASP Inc. v. DCIT (vi) 251 ITR 53 (Mad) Skycell Communications Ltd. v. DCIT (vii) 319 ITR 139 (Del) CIT v. Bharti Cellular Ltd. (viii) 392 ITR 186 (SC) DIT (International Taxation) v. AP. Moller Maersk A/S (ix) 117 TTJ 456 (Del) Millennium Infocom Technologies Ltd. v. ACIT (x) 118 taxm…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

Commissioner of Income Tax (TDS) -2 vs. M/S Tata Teleservices Ltd

ITA/1417/2018HC Delhi30 May 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 194JSection 9(1)

…ITA 1417/2018 Page 1 of 5 $~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1417/2018 COMMISSIONER OF INCOME TAX (TDS) -2 ..... Appellant Through: Mr.Zoheb Hossain, senior standing counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus M/S TATA TELESERVICES LTD. ..... Respondent Through: Mr.Kamal Sawhney with Mr.Prashant Meharchandani and Mr.Nikhil Agarwal, Mr.Arun Bhadauria and Mr.Nishank Vashistha, Advocates. % Date of Decision: 30th May, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal…

Commissioner of Income Tax (TDS) -2 vs. M/S Tata Teleservices Ltd

ITA-1417/2018HC Delhi30 May 2022
Section 194JSection 9(1)

…ITA 1417/2018 Page 1 of 5 $~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1417/2018 COMMISSIONER OF INCOME TAX (TDS) -2 ..... Appellant Through: Mr.Zoheb Hossain, senior standing counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus M/S TATA TELESERVICES LTD. ..... Respondent Through: Mr.Kamal Sawhney with Mr.Prashant Meharchandani and Mr.Nikhil Agarwal, Mr.Arun Bhadauria and Mr.Nishank Vashistha, Advocates. % Date of Decision: 30th May, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Ltd., Mumbai vs. Dy CIT (TDS)-2(3), Mumbai

In the result, all Revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purposes

ITA 6295/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Section 194HSection 194JSection 201(1)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6242/Mum/2019 (Assessment Year 2009-10) I.T.A. No. 6243/Mum/2019 (Assessment Year 2010-11) I.T.A. No. 6246/Mum/2019 (Assessment Year 2011-12) I.T.A. No. 6244/Mum/2019 (Assessment Year 2012-13) Vs. M/s. Vodafone Idea Ltd. DCIT(TDS)-2(3) Room No. 718 (formerly known as 7th Floor, Smt. K.G. Vodafone India Ltd.) Mittal Ayurvedic 9th Floor, Birla Centurion Hospital Building Century Mills Compound Charni Road Pandurang Budhkar Marg Mumbai-400 002. Worli, Mumbai-400 030. (Appellant) (Respondent) I.T.A. No…

Dy. CIT (TDS)-2 (3), Mumbai vs. M/S Vodafone Idea Ltd., Mumbai

In the result, all Revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purposes

ITA 6242/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Section 194HSection 194JSection 201(1)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6242/Mum/2019 (Assessment Year 2009-10) I.T.A. No. 6243/Mum/2019 (Assessment Year 2010-11) I.T.A. No. 6246/Mum/2019 (Assessment Year 2011-12) I.T.A. No. 6244/Mum/2019 (Assessment Year 2012-13) Vs. M/s. Vodafone Idea Ltd. DCIT(TDS)-2(3) Room No. 718 (formerly known as 7th Floor, Smt. K.G. Vodafone India Ltd.) Mittal Ayurvedic 9th Floor, Birla Centurion Hospital Building Century Mills Compound Charni Road Pandurang Budhkar Marg Mumbai-400 002. Worli, Mumbai-400 030. (Appellant) (Respondent) I.T.A. No…

M/S. Hitachi Metglas (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3694/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3694/Del/2016 : Asstt. Year : 2011-12 M/S Hitachi Metglas (India) Pvt. Ltd., Vs Dcit, (Now Merged With Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabch9302G Assessee By : Sh. Himanshu Sinha, Adv. Revenue By : Sh. Farhat Khan, Sr. Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 13.10.2021

For Appellant: Sh. Himanshu Sinha, AdvFor Respondent: Sh. Farhat Khan, Sr. DR
Section 195Section 271(1)(c)Section 4Section 40Section 5Section 8Section 9(1)Section 9(1)(vii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 3694/Del/2016 : Asstt. Year : 2011-12 M/s Hitachi Metglas (India) Pvt. Ltd., Vs DCIT, (Now merged with Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCH9302G Assessee by : Sh. Himanshu Sinha, Adv. Revenue by : Sh. Farhat Khan, Sr. DR Date of Hearing: 29.07.2021 Date of Pronouncement: 13.10.2021 ORDER Per Dr. B…