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.

DCIT (TDS) 2(1), Mumbai vs. Reliance Communications Ltd, Navi Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3947/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Oct 2020AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं. 3947/मुं/2017 ("न. व. 2012-13) Dy. Commissioner Of Income Tax (Tds)-2(1), Room No.615, 6Th Floor, Smt. K.G.Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai 400 002. ...... अपीलाथ" /Appellant बनाम Vs. Reliance Communications Ltd. ‘H”Block, 1St Floor, 1St Wing, Dhirubhai Ambani Knowledge City, Thane Belapur Road, Navi Mumbai – 400 710 ..... ""तवाद"/Respondent Pan: Aaacr 2658E

For Appellant: Shri Akhtar H. AnsariFor Respondent: None
Section 194JSection 201Section 201(1)

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेशकुमार , लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं. 3947/मुं/2017 ("न. व. 2012-13) Dy. Commissioner of Income Tax (TDS)-2(1), Room No.615, 6th Floor, Smt. K.G.Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai 400 002. ...... अपीलाथ" /Appellant बनाम Vs. Reliance Communications Ltd. ‘H”Block, 1st Floor, 1st Wing, Dhirubhai Ambani Knowledge City, Thane Belapur Road, Navi Mumbai – 400 710 ..... ""तवाद"/Respondent…

DCIT (TDS) - 2(3), Mumbai vs. Vodafone India Ltd. (Formerly Known As Vodafone Essar Ltd.), Mumbai

In the result, the appeal filed by the Revenue stands dismissed

ITA 6160/MUM/2018[2009-10]Status: DisposedITAT Mumbai13 Jul 2020AY 2009-10
Section 194JSection 201(1)

…e of fees for technical services and therefore there is no liability to deduct tax thereon. The judgment passed by the Mysore Bench relied upon the order passed by the Jurisdictional Karnataka High Court in the matter of CIT-vs-Vodafone South Ltd. reported in 290 CTR 436 (Kar) held that the process involved in the roaming connectivity does not involve the human intervention and thus the services do not fall within the ambit of “technical services”. Therefore, the assessee was not required to deduct tax at source on such payment. The operative portion whereof is as follows: “13. After hearing the ld standing couns…

DCIT (TDS) - 2(3), Mumbai vs. Vodafone India Ltd. (Formerly Known As Vodafone Essar Ltd.), Mumbai

In the result, the appeal filed by the Revenue stands dismissed

ITA 6159/MUM/2018[2008-09]Status: DisposedITAT Mumbai13 Jul 2020AY 2008-09
Section 194JSection 201(1)

…e of fees for technical services and therefore there is no liability to deduct tax thereon. The judgment passed by the Mysore Bench relied upon the order passed by the Jurisdictional Karnataka High Court in the matter of CIT-vs-Vodafone South Ltd. reported in 290 CTR 436 (Kar) held that the process involved in the roaming connectivity does not involve the human intervention and thus the services do not fall within the ambit of “technical services”. Therefore, the assessee was not required to deduct tax at source on such payment. The operative portion whereof is as follows: “13. After hearing the ld standing couns…

DCIT (TDS) - 2(3), Mumbai vs. Vodafone India Ltd. (Formerly Known As Vodafone Essar Ltd.), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 6158/MUM/2018[2007-08]Status: DisposedITAT Mumbai27 May 2020AY 2007-08

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: ShriKetanVed, A.R., Sr. D.R
Section 194JSection 201(1)

…no liability to deduct tax thereon. The judgment passed by DCIT(TDS)vs.Vodafone India Ltd. Asst.Year –2007-08 - 3– the Mysore Bench relied upon the order passed by the Jurisdictional Karnataka High Court in the matter of CIT-vs-Vodafone South Ltd. reported in 290 CTR 436 (Kar) held that the process involved in the roaming connectivity does not involve the human intervention and thus the services do not fall within the ambit of "technical services". Therefore, the assessee was not required to deduct tax at source on such payment. The operative portion whereof is as follows: "13. After hearing the ld standing coun…

DCIT 8 (3)(1), Mumbai vs. Tata Teleservices (Mah.) Ltd., Mumbai

In the result, appeals filed by the revenue for assessment years 2012-2013

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13
For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 143Section 143(3)Section 194HSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-2013 & Assessment Year: 2013-2014 The Dy. Commissioner of Income M/s Tata Teleservices Tax- 8(3)(1), (Mah.) Ltd., Room No. 615, 6th Floor, D-26, TTC Industrial Aaykar Bhavan, M.K. Road, Vs. Estate, MIDC Sanpada, Mumbai - 400020 Navi Mumbai - 400703 PAN: AAACH1458C (Appellant) (Respondent) Revenue by : Shri R. Manjunatha Swamy (CIT) Assessee by : Shri Hiten Chande (AR) Date of Hearing: 29/01/2020 Date of Pronouncement: 31/01/2020 O R D E R PER RAM LAL NEGI, JM These appe…

M/S Vodafone South Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2473/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Nov 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

M.S Vodafone Mobiles Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2472/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Nov 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2471/BANG/2018[2010-11]Status: DisposedITAT Bangalore28 Nov 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2470/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Nov 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2469/BANG/2018[2008-09 ]Status: DisposedITAT Bangalore28 Nov 2019

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Joint Commissioner of Income Tax (OSD) Circle-2(1)(It), Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 192/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Nov 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Commissioner of Income Tax(International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2818/BANG/2017[2015-16]Status: DisposedITAT Bangalore28 Nov 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Deputy Commissioner of Income Tax Circle-2(2) International Taxation, Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1177/BANG/2017[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Deputy Commissioner of Income Tax Circle-2(2) International Taxation, Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1176/BANG/2017[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Deputy Commissioner of Income Tax, Bangalore vs. M/S.Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1313/BANG/2016[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1312/BANG/2016[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

DCIT, Bangalore vs. M/S Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1367/BANG/2015[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Vodafone South Limited, Bangalore vs. Dydit, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1161/BANG/2015[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

Vodafone South Limited, Bangalore vs. Dydit, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1160/BANG/2015[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…Nos. 286 to 288/Bang/2019 Page 15 of 35 6.9 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not following the binding decision of the Jurisdictional High Court in the case of Vodafone South Limited (now known as VMSL) (241 Taxmann 497), wherein the Hon'ble High Court has held that roaming charges (similar to carrier charges) paid to domestic telecom operators cannot be termed as 'technical services'. 7. Ground No. 7 - Withholding tax liability under section 201 of the Act cannot be recovered from the Appellant 7.1 Without prejudice to Grounds 1 to 6 above, on the facts and…

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. JCIT, Special Range-1, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 7115/DEL/2017[2013-14]Status: DisposedITAT Delhi27 May 2019AY 2013-14

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…that the internet charges for broadband connection are not liable for deduction of any tax at source u/s 194J, 194C as well as 194I of the Act. Referring to the decision of the Karnataka High Court in the case of CIT (TDS) vs. Vodafone South Ltd. reported in 290 CTR 436, he submitted that the Hon'ble High Court in the said decision has held that the payment made by the assessee, a mobile service provider company, to another mobile service provider company for utilization of roaming mobile data and connectivity could not be termed as technical service and, therefore, no TDS was deductible. Referring to the decisi…