CIT v. Bharati Cellular Ltd.

392 ITR 186Supreme Court of India2017#833 most cited

What is CIT v. Bharati Cellular Ltd. authority for?

For a payment to qualify as "fees for technical services" under Section 9(1)(vii) of the Income Tax Act, direct human intervention in rendering the service is essential. Payments for automated software systems, online platforms, or database access without human involvement in delivering the service are not considered fees for technical services.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Bharati Cellular Ltd · 392 ITR 186 · Section 9(1)(vii) Income Tax Act · fees for technical services · FTS definition · human intervention · automated software system · no FTS without human element · technical services DTAA · 194J TDS · Explanation 2 to Section 9(1)(vii)

Also reported as

193 Taxmann 97

Sections most often in play

Section 1961Section 143(3)Section 9(1)(vii)Section 144C(13)Section 270ASection 194JSection 40(a)(ia)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

use of equipmentcopyrighted articlesection 9(1)(vii)fees for included servicesfees for technical servicessection 9(1)(vi)section 195(2)section 194hsection 9(1)section 115asection 194jtax treaty

Judgments citing CIT v. Bharati Cellular Ltd.

Ey Global Services Ltd, London Uk vs. ACIT, Circle-1(2)(2) (International Taxation), New Delhi

In the result, both the appeals filed by the assessee stand dismissed

ITA 7707/DEL/2019[2011-12]Status: HeardITAT Delhi26 May 2022AY 2011-12

Bench: The Hon'Ble Delhi High Court.

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Senior DR
Section 158A

…owing the ruling of Hon'ble AAR in appellant's own case and ignoring the rulings of various Hon'ble High courts on similar issue including jurisdictional Hon'ble Delhi High Court and also ruling by Hon'ble Supreme Court in case of A.P. Moller Maersk AS (2017) 392 ITR 186 holding that reimbursement of communication network charges is not taxable. 2.2. That the Ld. CIT(A) has also erred in facts and in law in holding that no appeal is maintainable on above ground as the matter has already been decided by AAR in appellant's own case, and while doing so has ignored the rulings of Hon'ble High courts on similar issue…

DCIT, New Delhi vs. M/S. Deloitte Touche Tohmastu, Gurgaon

ITA 530/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Apr 2022AY 2011-12

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…ur Club Limited 226 ITR 97 (SC) iii. Chelmsford Club v. C.I.T. 243 ITR 89 (SC) 8 ITA No. 5759 & Ors. iv. Canara Bank Golden Jubilee Staff Welfare Fund v. DCIT 308 ITR 202 (Kar) v. Bangalore Club 350 ITR 509 (SC) vi. A P Moller Maersk AS vs. DIT (IT) [2017] 392 ITR 186 vii. CIT vs. Kotak Securities Ltd. [2016] 67 taxmann.com 356 (SC)] viii. KPMG 8] taxmann.com 118 [2017] 81 taxmann.com 118 (Mumbai Tribunal). ix. ITAT Delhi Bench ‘C’ in Assistant Director of Income Tax (E), Trust Circle II, vs. Hologram Manufacturers Association in Appeal No. 3383/Del/2009 x. ITAT Kolkata Bench ‘A’ Belvedere Estates Tenants Asso…

DCIT (International Taxation), New Delhi vs. M/S Deloitte Touche Tohmastu, Gurgaon

ITA 6703/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…ur Club Limited 226 ITR 97 (SC) iii. Chelmsford Club v. C.I.T. 243 ITR 89 (SC) 8 ITA No. 5759 & Ors. iv. Canara Bank Golden Jubilee Staff Welfare Fund v. DCIT 308 ITR 202 (Kar) v. Bangalore Club 350 ITR 509 (SC) vi. A P Moller Maersk AS vs. DIT (IT) [2017] 392 ITR 186 vii. CIT vs. Kotak Securities Ltd. [2016] 67 taxmann.com 356 (SC)] viii. KPMG 8] taxmann.com 118 [2017] 81 taxmann.com 118 (Mumbai Tribunal). ix. ITAT Delhi Bench ‘C’ in Assistant Director of Income Tax (E), Trust Circle II, vs. Hologram Manufacturers Association in Appeal No. 3383/Del/2009 x. ITAT Kolkata Bench ‘A’ Belvedere Estates Tenants Asso…

DCIT, Intl. Taxation, New Delhi vs. Deloitte Touche Tohmastu, Gurgaon

ITA 5760/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Apr 2022AY 2009-10

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…ur Club Limited 226 ITR 97 (SC) iii. Chelmsford Club v. C.I.T. 243 ITR 89 (SC) 8 ITA No. 5759 & Ors. iv. Canara Bank Golden Jubilee Staff Welfare Fund v. DCIT 308 ITR 202 (Kar) v. Bangalore Club 350 ITR 509 (SC) vi. A P Moller Maersk AS vs. DIT (IT) [2017] 392 ITR 186 vii. CIT vs. Kotak Securities Ltd. [2016] 67 taxmann.com 356 (SC)] viii. KPMG 8] taxmann.com 118 [2017] 81 taxmann.com 118 (Mumbai Tribunal). ix. ITAT Delhi Bench ‘C’ in Assistant Director of Income Tax (E), Trust Circle II, vs. Hologram Manufacturers Association in Appeal No. 3383/Del/2009 x. ITAT Kolkata Bench ‘A’ Belvedere Estates Tenants Asso…

DCIT, Intl. Taxation, New Delhi vs. Deloitte Touche Tohmastu, Gurgaon

ITA 5759/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Apr 2022AY 2010-11

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…ur Club Limited 226 ITR 97 (SC) iii. Chelmsford Club v. C.I.T. 243 ITR 89 (SC) 8 ITA No. 5759 & Ors. iv. Canara Bank Golden Jubilee Staff Welfare Fund v. DCIT 308 ITR 202 (Kar) v. Bangalore Club 350 ITR 509 (SC) vi. A P Moller Maersk AS vs. DIT (IT) [2017] 392 ITR 186 vii. CIT vs. Kotak Securities Ltd. [2016] 67 taxmann.com 356 (SC)] viii. KPMG 8] taxmann.com 118 [2017] 81 taxmann.com 118 (Mumbai Tribunal). ix. ITAT Delhi Bench ‘C’ in Assistant Director of Income Tax (E), Trust Circle II, vs. Hologram Manufacturers Association in Appeal No. 3383/Del/2009 x. ITAT Kolkata Bench ‘A’ Belvedere Estates Tenants Asso…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 724/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 723/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1281/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Mar 2022AY 2017-18

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1280/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Mar 2022AY 2016-17

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1279/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1278/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Mar 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1277/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…ceipt were pure reimbursement, the same 61 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 was not income to be brought to tax. [Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S: 392 ITR 186 (SC); CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 (Del)] 17.30 On perusal of the above, it would be appreciated that the Revenue did not find any material, leave alone incriminating material suggesting accrual of alleged commission income and nexus of aforesaid receipt with that income. The allegation of the aforesaid receipt to be in lieu of a…

Autoliv Asp Inc., Usa vs. DCIT(International Taxation), Circle-1(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 8126/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Feb 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri N.C. Swain, CIT- DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 8126/DEL/2018 [A.Y 2015-16] M/s Autoliv ASP Inc. Vs. The Dy. C.I.T 3350, Airport, Ogden, Utah Circle - 1(1)(1) Unites States of America International Taxation New Delhi PAN: AAMCA 4821 E (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Department By : Shri N.C. Swain, CIT- DR Date of Hearing : 15.02.2022 Date of Pronouncement : 21.02.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the…

Dy CIT 9 (1)(2), Mumbai vs. Sabmiller India Ltd (Now Known As Anheuser Busch Inbev India Ltd), Mumbai

In the result, the assessee’s cross objection is partly allowed

ITA 7110/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Oct 2021AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri Rajan R. VoraFor Respondent: Shri Gurbinder Singh
Section 143(3)Section 195Section 200Section 32Section 32(1)Section 40

…he learned CIT(A) and direct him to decide the issue considering the additional evidences filed by the assessee and decide the issue on merit in view of the decision of the Hon'ble Supreme Court in Director of Income Tax (IT) v/s A.P. Moller Maersk AS, [2017] 392 ITR 186 (SC) and the decision of the 15 Sabmiller India Ltd. (Now known as Anheuser Busch InBev India Ltd.) Hon'ble Jurisdictional High Court in Krupp Udhe GmbH, [2013] 354 ITR 173 (Bom.) and in accordance with law after providing reasonable opportunity of being heard to the assessee. Thus, grounds no.1 to 4, are allowed for statistical purposes. 25. G…

Gemological Institute International Inc., Mumbai vs. Asst CIT (It) Circle- 2 (3)(2), Mumbai

In the result, appeal is partly allowed

ITA 7182/MUM/2019[2016-17]Status: DisposedITAT Mumbai12 Oct 2021AY 2016-17

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

Section 143(3)

…ation in the agreement between the internal cost incurred and external cost paid by the assessee on behalf of GIA India Laboratory Pvt. Ltd. The Tribunal applying the ratio of the decision of the Hon'ble Supreme Court in the case of DIT v. A.P. Moller Maersk [392 ITR 186] held that amount received towards reimbursement of cost cannot be taxed in the hands of the assessee. While holding so the Tribunal observed as under: “7. We have considered rival submissions and perused materialson record. Undisputedly, the assessee has entered into a training and technical service agreement with GIA India on 1st November 2008,…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It)- 2(2)(1), Mumbai

In the result, appeal by the assessee is partly allowed in the aforesaid terms

ITA 7126/MUM/2019[2016-17]Status: DisposedITAT Mumbai03 May 2021AY 2016-17

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 7126/मुं/2019 ("न. व. 2016-17) Elsevier Information Systems Gmbh, C/O. Deloitte Haskins & Sells Llp, India Bulls Finance Centre, Tower-3, 27Th To 32Nd Floor, Elphinstone Mill Compound, Senapati Bapat Marg, Elphinstone (W), Mumbai 400 013 Pan: Aacce 5671L ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax (It)-2(2)(1), 17Th Floor, Air India Building, Nariman Points, Mumbai 400 021. ..... ""तवाद"/Respondent

For Appellant: Shri Ketan Ved &For Respondent: Shri Vijay Kumar Subramaniyam
Section 143(3)Section 144C(13)Section 234BSection 271Section 9

…e is no material on record to demonstrate that while providing access to the database there is any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article–12(4) of India–Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of t…

Decore Exxoils Private Limited, Bhopal vs. Income Tax Officer (It &Tp), Bhopal

ITA 197/IND/2018[2015-16]Status: DisposedITAT Indore20 Oct 2020AY 2015-16
Section 195

…Decore Exxoils P. Ltd. /ITANos.196 & 197/Ind/2018 the quantum. Accordingly, the submission made above in respect of A.Y. 2015-16 in ITANo.197/Ind/2018 are adopted mutatis and mutandis in the instant case also. Therefore, Ld. counsel submitted that in the light of the judgments relied by the assessee was not required to deduct tax at source. 20. Per contra Ld. DR opposed the submission and adopted the same arguments as were in ITANo.197/Ind/2018. 21. We have heard rival submissions and perused the material available on records. In respect of payment made to CAE Simuflite Inc. USA, the facts are identical as…

Decore Exxoils Private Limited, Bhopal vs. Income Tax Officer (It &Tp), Bhopal

ITA 196/IND/2018[2016-17]Status: DisposedITAT Indore20 Oct 2020AY 2016-17
Section 195

…Decore Exxoils P. Ltd. /ITANos.196 & 197/Ind/2018 the quantum. Accordingly, the submission made above in respect of A.Y. 2015-16 in ITANo.197/Ind/2018 are adopted mutatis and mutandis in the instant case also. Therefore, Ld. counsel submitted that in the light of the judgments relied by the assessee was not required to deduct tax at source. 20. Per contra Ld. DR opposed the submission and adopted the same arguments as were in ITANo.197/Ind/2018. 21. We have heard rival submissions and perused the material available on records. In respect of payment made to CAE Simuflite Inc. USA, the facts are identical as…

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…

M/S. Arihant Cheritable Trust, Indore vs. The ITO (TDS)-1, Indore

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2015-16 M/s. Arihant Charitable Trust, ITO(TDS) 283-A, Gumasta Nagar, Indore बनाम/ Indore Vs. (Appellant) (Revenue ) P.A. No.AAAAA0654R Appellant by Shri S.N. Agrawal, CA Revenue by Shri Puneet Kumar, Sr.-DR Date of Hearing: 27.08.2020 Date of Pronouncement: 31.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)(in short ‘…