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.

M/S at & T Global Network Services (India) Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

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

ITA 5535/DEL/2016[2012-13]Status: DisposedITAT Delhi27 May 2019AY 2012-13

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…

The ACIT, TDS Circle, Ahmedabad vs. M/S. Bharti Airtel Ltd., Ahmedabad

In the result, both the appeals of the revenue is dismissed

ITA 2196/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Anil Bhalla, A.R
Section 194ISection 194JSection 201Section 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…

The ACIT, TDS Circle, Ahmedabad vs. M/S. Bharti Airtel Ltd., Ahmedabad

In the result, both the appeals of the revenue is dismissed

ITA 2195/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2008-09

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Anil Bhalla, A.R
Section 194ISection 194JSection 201Section 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), Chandigahr vs. M/S Idea Cellular Ltd., Mohali

In the result, the appeals of the Revenue are dismissed

ITA 21/CHANDI/2018[2005-06]Status: DisposedITAT Chandigarh28 Jun 2018AY 2005-06

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

For Appellant: Smt. Chanderkanta, Addl. CITFor Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…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 Ltd (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…

Vodafone Digilink Limited, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 67/JPR/2015[2011-12]Status: DisposedITAT Jaipur28 Feb 2018AY 2011-12
For Appellant: Ms. Ishita Farsaiya (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 191Section 194HSection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 67/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Vodafone Digilink Ltd., The Income Tax Officer (TDS)-2, Vs. (Formerly known as Vodafone Jaipur. Essar Digilink Limited) 5th Floor, Gaurav Towers, Malviya Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@TAN No. JPRA 02455 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Ishita Farsaiy…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…for technical serviced’ and therefore, the provisions of section 194J of the Act would not be attracted. - Dishnet Wireless Limietd vs. DCIT(TDS) 45 ITR(T) 430 Chennai Bench of the Tribunal) (Page no. 53-62 of PB) 32 - CIT (TDS) vs. VodaFone South Limited (290 CTR 436) Hon’ble Karnataka High Court. (Page No. 63-73 of PB) and - Bharti Airtel Ltd. vs. ITO(TDS) (2016) 67 taxmann.com 223 (Delhi-Trib.) and - Vodafone Cellular Limited vs. DCIT(TDS) (ITA No. 2802 & 2803/MDS/2014) (Chennai Bench of the Tribunal) (Page no. 90-96 of the PB). In view of the above, Ld. Counsel of the assessee submitted that 8.2 AO ha…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…for technical serviced’ and therefore, the provisions of section 194J of the Act would not be attracted. - Dishnet Wireless Limietd vs. DCIT(TDS) 45 ITR(T) 430 Chennai Bench of the Tribunal) (Page no. 53-62 of PB) 32 - CIT (TDS) vs. VodaFone South Limited (290 CTR 436) Hon’ble Karnataka High Court. (Page No. 63-73 of PB) and - Bharti Airtel Ltd. vs. ITO(TDS) (2016) 67 taxmann.com 223 (Delhi-Trib.) and - Vodafone Cellular Limited vs. DCIT(TDS) (ITA No. 2802 & 2803/MDS/2014) (Chennai Bench of the Tribunal) (Page no. 90-96 of the PB). In view of the above, Ld. Counsel of the assessee submitted that 8.2 AO ha…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…for technical serviced’ and therefore, the provisions of section 194J of the Act would not be attracted. - Dishnet Wireless Limietd vs. DCIT(TDS) 45 ITR(T) 430 Chennai Bench of the Tribunal) (Page no. 53-62 of PB) 32 - CIT (TDS) vs. VodaFone South Limited (290 CTR 436) Hon’ble Karnataka High Court. (Page No. 63-73 of PB) and - Bharti Airtel Ltd. vs. ITO(TDS) (2016) 67 taxmann.com 223 (Delhi-Trib.) and - Vodafone Cellular Limited vs. DCIT(TDS) (ITA No. 2802 & 2803/MDS/2014) (Chennai Bench of the Tribunal) (Page no. 90-96 of the PB). In view of the above, Ld. Counsel of the assessee submitted that 8.2 AO ha…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…for technical serviced’ and therefore, the provisions of section 194J of the Act would not be attracted. - Dishnet Wireless Limietd vs. DCIT(TDS) 45 ITR(T) 430 Chennai Bench of the Tribunal) (Page no. 53-62 of PB) 32 - CIT (TDS) vs. VodaFone South Limited (290 CTR 436) Hon’ble Karnataka High Court. (Page No. 63-73 of PB) and - Bharti Airtel Ltd. vs. ITO(TDS) (2016) 67 taxmann.com 223 (Delhi-Trib.) and - Vodafone Cellular Limited vs. DCIT(TDS) (ITA No. 2802 & 2803/MDS/2014) (Chennai Bench of the Tribunal) (Page no. 90-96 of the PB). In view of the above, Ld. Counsel of the assessee submitted that 8.2 AO ha…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…for technical serviced’ and therefore, the provisions of section 194J of the Act would not be attracted. - Dishnet Wireless Limietd vs. DCIT(TDS) 45 ITR(T) 430 Chennai Bench of the Tribunal) (Page no. 53-62 of PB) 32 - CIT (TDS) vs. VodaFone South Limited (290 CTR 436) Hon’ble Karnataka High Court. (Page No. 63-73 of PB) and - Bharti Airtel Ltd. vs. ITO(TDS) (2016) 67 taxmann.com 223 (Delhi-Trib.) and - Vodafone Cellular Limited vs. DCIT(TDS) (ITA No. 2802 & 2803/MDS/2014) (Chennai Bench of the Tribunal) (Page no. 90-96 of the PB). In view of the above, Ld. Counsel of the assessee submitted that 8.2 AO ha…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…for technical serviced’ and therefore, the provisions of section 194J of the Act would not be attracted. - Dishnet Wireless Limietd vs. DCIT(TDS) 45 ITR(T) 430 Chennai Bench of the Tribunal) (Page no. 53-62 of PB) 32 - CIT (TDS) vs. VodaFone South Limited (290 CTR 436) Hon’ble Karnataka High Court. (Page No. 63-73 of PB) and - Bharti Airtel Ltd. vs. ITO(TDS) (2016) 67 taxmann.com 223 (Delhi-Trib.) and - Vodafone Cellular Limited vs. DCIT(TDS) (ITA No. 2802 & 2803/MDS/2014) (Chennai Bench of the Tribunal) (Page no. 90-96 of the PB). In view of the above, Ld. Counsel of the assessee submitted that 8.2 AO ha…

Bharat Sanchar Nigam Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 920/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2017AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 147Section 194HSection 250Section 271(1)(c)Section 40Section 9

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 920/Del./2017 Assessment Year: 2009-10 Bharat Sanchar Nigam Ltd., vs. Addl. CIT, Range -4, Taxation Sector, 1st floor, Bharat New Delhi. Sanchar Bhawan, Janpath, New Delhi. (PAN- AABCB5576G) (Appellant) (Respondent) Appellant by Sh. Tarandeep Singh, C.A. Respondent by Smt. Aparna Karan, CIT/DR Date of Hearing 16.08.2017 Date of Pronouncement 25.10.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)-35, Ne…

Vodafone Spacetal Ltd, Bhubaneswar vs. ACIT(TDS), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 4/CTK/2014[2010-11]Status: DisposedITAT Cuttack11 Aug 2017AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

Vodafone Spacetel Limited, Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 308/CTK/2014[2012-13]Status: DisposedITAT Cuttack11 Aug 2017AY 2012-13

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

Vodafone Spacetel Limited, Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 307/CTK/2014[2011-12]Status: DisposedITAT Cuttack11 Aug 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

Vodafone Spacetal Ltd, Bhubaneswar vs. ACIT(TDS), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 3/CTK/2014[2009-10]Status: DisposedITAT Cuttack11 Aug 2017AY 2009-10

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

M/S. Hutchison Telecom East Ltd., Kolkata vs. ACIT, Circle - 57, Kolkata

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT
Section 194JSection 201Section 201(1)

…ITA Nos.1101,1102,1291&1292/Kol/20015 CO Nos. 142 & 143/Kol/2005 Vodafone East Limited AYs. 2002-03 & 2003-04 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1101/Kol/2005 Assessment Year: 2002-03 Vodafone East Limited Vs. Assistant Commissioner of Income Tax, (PAN: Circle-57, Kolkata-71 (Appellant) (Respondent) & I.T.A No. 1291/Kol/2005 Assessment Year: 2002-03 Assistant Commissioner of Income Tax, Vs. Vodafone East Limited Circle-57, Kolkata. (Appellant) (Respondent) & C.O. No. 142/Kol/2005 In I.T.A No. 1291/Kol/2005 Assess…