CIT v. Bharti Cellular Ltd.

319 ITR 139High Court2009#585 most cited

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

Technical services under Section 9(1)(vii) read with Explanation 2 require human intervention at the time of service delivery. Consequently, payments for telecom services like roaming, mobile data, connectivity, or interconnect/port access do not constitute 'fees for technical services' and are not liable for TDS under Section 194J.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Bharti Cellular Ltd. · Section 9(1)(vii) · Section 194J · fees for technical services · FTS · human intervention · human interface · roaming charges · interconnect access · mobile data · connectivity · TDS liability

Also reported as

175 Taxmann 573

Sections most often in play

Section 9(1)(vii)Section 143(3)Section 194JSection 143(1)Section 195Section 147Section 148Section 201(1)
Read the full judgment

Issues it is cited on

section 35abbsection 35dduse of equipmentsection 9(l)section 194jsection 44bbsection 195(2)section 194hsection 44bsection 40a(ia)section 9(1)(vi)section 9(1)(vii)

Judgments citing CIT v. Bharti Cellular Ltd.

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…with the running of business. Therefore, management as a process is practised throughout every organization from top management through middle management to operational management." Recently this Court in CIT versus Bharti Cellular Limited and Others, [2009] 319 ITR 139 had observed:- The word "manager” has been defined, inter alia, as: "a person whose office it is to manage an organization, business establishment, or public institution, or part of one; a person with the primarily executive or supervisory function within an organization, etc., a person controlling the activities of a person or team in sports, en…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…with the running of business. Therefore, management as a process is practised throughout every organization from top management through middle management to operational management." Recently this Court in CIT versus Bharti Cellular Limited and Others, [2009] 319 ITR 139 had observed:- The word "manager” has been defined, inter alia, as: "a person whose office it is to manage an organization, business establishment, or public institution, or part of one; a person with the primarily executive or supervisory function within an organization, etc., a person controlling the activities of a person or team in sports, en…

Textron India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is treated as allowed

ITA 678/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)
Section 10ASection 143(3)Section 40

…IT(TP)A No.594 & 678/Bang/2016 CO No.22/Bang/2017 M/s. Textron India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.678/Bang/2016 Assessment Year: 2011-12 M/s. Textron India Pvt. Ltd., 1st& 2nd Floors, B Block (Tower 2) SEZ Campus, Global Village Deputy Commissioner of RVCE Post, Mylasandra, Income-tax Vs. Off Mysore Road Circle-7(1)(1) Bangalore 560 059 Bangalore PAN NO :AACCT0118M APPELLANT RESPONDENT IT(TP)A No.594/Bang/2016 Assessment Year: 2011-12 Deputy Commissioner of M/s.…

DCIT, Bangalore vs. M/S Textron India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee is treated as allowed

ITA 594/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)
Section 10ASection 143(3)Section 40

…IT(TP)A No.594 & 678/Bang/2016 CO No.22/Bang/2017 M/s. Textron India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.678/Bang/2016 Assessment Year: 2011-12 M/s. Textron India Pvt. Ltd., 1st& 2nd Floors, B Block (Tower 2) SEZ Campus, Global Village Deputy Commissioner of RVCE Post, Mylasandra, Income-tax Vs. Off Mysore Road Circle-7(1)(1) Bangalore 560 059 Bangalore PAN NO :AACCT0118M APPELLANT RESPONDENT IT(TP)A No.594/Bang/2016 Assessment Year: 2011-12 Deputy Commissioner of M/s.…

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…ntervention is involved in provision of technical services, the payment made for the same cannot constitute as FTS even under the Act. For the above proposition, he relied on the decision of the Hon’ble Supreme Court in the case of Bharti Cellular Ltd. (2009) 319 ITR 139. 18. The ld. Counsel for the assessee submitted that the expenses were reimbursed on cost to cost basis and, therefore, there is no liability to withhold taxes. The TPO, in his order has also observed that cost allocation were duly supported with the required documents and were found to be correct. Referring to the latest decision of the Hon’ble…

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

…ed in any services agreement and do not deal with the manner of provisioning of services but with ancillary obligations of the parties. There is no human intervention in the supply of services. 23. The Hon’ble Delhi High Court in CIT vs. Bharti Cellular Ltd. 319 ITR 139 has held that the word "technical" as appearing in Explanation 2 to section 9(1)(vii) of the Act is preceded by the word "managerial" and succeeded by the word "consultancy" and the same takes colour from the word "managerial and consultancy". The Court held that in such a case principle of noscitur a sociis gets attracted, which means that the m…

ACIT, Circle- 14(1), New Delhi vs. Kapoor Industries Ltd., New Delhi

ITA 4215/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri Shailesh Kumar, Senior DR
Section 195Section 40Section 9

…with the running of business. Therefore, management as a process is practised throughout every organization from top management through middle management to operational management." Recently this Court in CIT versus Bharti Cellular Limited and Others, [2009] 319 ITR 139 had observed:- "The word "manager" has been defined, inter alia, as: "a person whose office it is to manage an organization, business establishment, or public institution, or part of one; a person with the primarily executive or supervisory function within an organization, etc., a person controlling the activities of a person or team in sports,…

Subramaniam Hariharan, New Delhi vs. ACIT Circle-61(1), New Delhi

ITA 7418/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2020AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

Section 143(3)Section 195Section 37(1)Section 40Section 40a

…be technical service. However, the category of consultancy services also includes an advisory service, whether or not expertise in technology is required to perform it. " 35. In this context, a reference to the decision in CIT v. Bharti Cellular Ltd. [2009] 319 ITR 139/[2008] 175 Taxman 573 (Delhi), would be apposite. In the said case, while dealing with the concept of "consultancy services", the High Court of Delhi has observed thus: 'Similarly, the word "consultancy" has been defined in the said Dictionary as "the work or position of a consultant; a department of consultants." "Consultant" itself has been def…

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…

The Director of Income -Tax vs. M/S Jeans Knit Pvt Ltd

In the result, we do not find any merit in this

ITA/383/2012HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 201Section 260Section 260ASection 9Section 9(1)(vii)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.383 OF 2012 BETWEEN: 1. THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. 2. THE DY. COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. JEANS KNIT PVT. LTD., NO.21, E-1, II PHASE PEENYA INDUSTRIAL ARE…

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)

…No. 68-76] “11. We have carefully considered the rival submissions and perused the record. We have also carefully perused the case law relied upon by the learned Counsel, appearing on behalf of the assessee. In the case of CIT vs Bharti Cellular Ltd. (2009) 319 ITR 139 (Del) the Hon’ble Delhi High Court observed that the expression ‘technical services’ has to be understood in the sense in which it was used in Explanation 2 to section 9 (1) (vii) of the Act and, by applying the rule of noscitur a sociis, the word ‘Technical’ would take colour from the adjunct words i.e., “managerial” and “consultancy”, between w…

M/S. Omron Automation (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2210/DEL/2015[2009-10]Status: DisposedITAT Delhi01 Jul 2020AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri M.Balaganesh, Am M/S. Omron Automation (P) Vs. Dcit Ltd., Circle- 19(1) No.43, G.N. Complex (Old Circle 13(1)) St. John Road, New Delhi Bangalore – 560 042 Pan/Gir No. Aaac08103D (Appellant) .. (Respondent)

Section 143(3)Section 195Section 40

…nvolvement of human element. When there is no human intervention, the same falls outside the ambit of ‘’fee for technical services’’ as has been held for following decisions:- a) Hon’ble Delhi High Court in the case of CIT vs Bharti Cellular Ltd. reported in 319 ITR 139 (Del) b) Hon’ble Madras High Court in the case of Skycell Communications Ltd and another vs. DCIT and others reported in 170 CTR (MAD) 238. 7 M/s. Omron Automation Pvt. Ltd., 3.7. The assessee further pleaded that similar payment was made in A.Y.2008-09 and the ld. AO made similar disallowances in A.Y.2008-09 also and the same was deleted by the…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6462/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jun 2020AY 2010-11

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

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…f the AAR in 242 ITR 208 wherein it has been held that the category of consultancy services also includes advisory services whether or not expertise in technology is required to perform it. He further relied upon the decision of CIT versus Bharti cellular Ltd 319 ITR 139 wherein the honourable Delhi High Court discussed meaning of the word „consultancy”. He also referred to the decision of the Honourable Supreme Court in GVK industries Private Limited (371 ITR 453) where the word “consultation” has been defined as an act of asking the advice or opinion of someone. Therefore in the factual metrics of the case, he…