How many judgments cite CIT v. Bharti Cellular Ltd.?

167 judgments on BharatTax cite CIT v. Bharti Cellular Ltd. (319 ITR 139), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Bharti Cellular Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 143(3), Section 194J, Section 143(1), Section 195, Section 147.

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 194J Section 143(1)Section 195 Section 147 Section 148 Section 201(1)

Read the full judgment

Issues it is cited on

section 35abb section 35dd use of equipment section 9(l)section 194j section 44bb section 195(2)section 194h section 44b section 40a(ia)section 9(1)(vi)section 9(1)(vii)

Judgments citing CIT v. Bharti Cellular Ltd.

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

In the result, both the appeals are allowed

ITA 6461/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Jun 2020AY 2009-10

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…

ACIT, Circle - 25, Kolkata vs. Sri Subhatosh Majumder, Kolkata

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 2006/KOL/2017[2011-12]Status: DisposedITAT Kolkata26 Feb 2020AY 2011-12

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

Section 194JSection 195Section 195(1)Section 40Section 9(1)(vii)

…o 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 de…

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

…onsultancy‟ provided in the said section wherein human interv ention is required and accordingly even for technical services, human intervention is definitely required. In this regard, the Hon‟ble Delhi High Court in the case of CIT v/s Bharti Cellular Ltd in 319 ITR 139 (Del) had held that since the entire process of making a call and switching the call from one network to the other is done automatically on the basis of machines and does not involve any human interface, the interconnect charges cannot be regarded as Fee for Technical Services (FTS) and hence would not fall in the ambit of section 194J of the Act…

The DCIT, Circle-3(1) (TDS), Vijayawada vs. M/S Southern Power Distribution Company of A.P. Ltd., Tirupathi

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR

Section 133ASection 194ISection 201(1)

…20 I.T.A. No.452-454/Viz/2010 and 1217/H/2010, 517/Viz/2019 and 518/Viz/2019, A.Y.2008-09 to 2010-11 M/s Southern Power Distribution Company of A.P.Ltd., Tirupati Canara Bank V. ITO [2008] 305 ITR (AT) 189 (Ahd) (para 14) CIT v. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi) (paras 13, 14, 23, 25) CIT v. Kotak Securities Ltd. [2012] 340 ITR 333 (Bom) (paras 21, 22) Commissioner of Customs v. Parasrampuria Synthetics Ltd. [2002J 253 ITR 274 (SC) (para 25) Continental Construction Ltd. v. CIT [1%2J 195 ITR 81 (SC) (para 14) Hindustan Coca Cola Beverage P. Ltd. v. CIT [2007J 293 ITR 226 (SC) (para 18) ITO v. Dr.…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR

Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR

Section 143(3)Section 195Section 40Section 9

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

In the result, the appeal of assessee in ITA No

ITA 4882/DEL/2013[2008-09]Status: DisposedITAT Delhi10 May 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 144C(1)Section 153Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [A.Y 2008-09] AT &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon PAN: AAFCA 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. AT &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon PAN: AAFCA 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, CA Department…

Noida Power Company Ltd., Greater Noida vs. JCIT, Noida

The appeal of the assessee is partly allowed for statistical purpose

ITA 3481/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Apr 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 115JSection 142(1)Section 143Section 143(2)Section 14ASection 40

…power grid which do not amount to providing technical services within the meaning ofexpln.2 to section g(i)(vii) of the Act. Moreover, we also in complete agreement with the judgment of Hon'ble Delhi High Court in the case of CIT vs. Bharati Cellular Limited [175 Taxmann 573 (Del)] affirmed by the Hon’ble Supreme Court in 193 Taxman 97(SC) wherein, it has been held that technical services which are relevant for the purpose of section 9 194J would be those technical services which involve human interface/element. In other words, the expression 'technical service' could have reference to only technical service rend…

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

In the result, appeal of the revenue is dismissed

ITA 2519/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri R. Manjunatha SwamyFor Respondent: Shri Hiten Chande (AR)

Section 14ASection 194HSection 201(1)Section 254(1)Section 40

…consultancy‟ provided in the said section wherein human intervention is required and accordingly even for technical services, human intervention is definitely required. In this regard, the Hon‟ble Delhi High Court in the case of CIT v/s Bharti Cellular Ltd in 319 ITR 139 (Del) had held that since the entire process of making a call and switching the call from one network to the other is done automatically on the basis of machines and does not involve any human interface, the interconnect charges cannot be regarded as Fee for Technical Services (FTS) and hence would not fall in the ambit of section 194J of the Act…

DCIT, Cir-7(1), Kolkata vs. M/S Jet Age Securities Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1359/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2018AY 2011-2012

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 Dcit, Circle-7(1), Kolkata -Vs- M/S Jet Age Securities Pvt. Ltd. [Pan: Aabcj 0993 R] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate

Section 111ASection 143(3)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 DCIT, Circle-7(1), Kolkata -vs- M/s Jet Age Securities Pvt. Ltd. [PAN: AABCJ 0993 R] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT Sr. DR For the Respondent : Shri Manoj Kataruka, Advocate Date of Hearing : 19.09.2018 Date of Pronouncement : 26. 10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-11, Kol…

Eprss Prepaid Recharge Services India P. Ltd., Pune vs. Income-Tax Officer

In the result, both the appeals of assessee are allowed

ITA 828/PUN/2016[2011-12]Status: DisposedITAT Pune24 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT

Section 143(3)Section 40Section 9(1)(vi)

…part to deduct withholding tax on the payment as the said payment did not fall either in the category of technical fees or royalty. The assessee placed reliance on the decision of the Hon‟ble High Court of Delhi in the case of Bharti Cellular Ltd. reported in 319 ITR 139 (Del) to support its case of payment not falling under the head „Technical Services‟. The assessee further relied on the ruling of the AAR in the case of Bharti Axa General Insurance Company dated 06.05.2010 for the proposition that the payment did not fall in the category of royalty. The Assessing Officer however, referred to subsequent amendmen…

Eprss Prepaid Recharge Services India P. Ltd., Pune vs. Income-Tax Officer

In the result, both the appeals of assessee are allowed

ITA 1204/PUN/2016[2010-11]Status: DisposedITAT Pune24 Oct 2018AY 2010-11

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT

Section 143(3)Section 40Section 9(1)(vi)

DCIT, Circle-11(1), Kolkata vs. M/S All India Technologies Ltd., Kolkata

Appeal is dismissed

ITA 52/KOL/2017[2009-10]Status: DisposedITAT Kolkata11 Jul 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2009-10

Section 143(3)Section 32Section 32(1)Section 32(2)Section 40

…no tax was deducted on payment of internet access and internet server charges. The assessee also relied on the judgement in case of Bharti Cellular Services and Sky cell communications Ltd. The Hon'ble High Court in the CIT vs. Bharti Cellular Limited (2009) 319 ITR 139 [Del). has observed that the expression "fees for technical services: means any consideration for rendering of any “managerial, technical or consultancy 'services". The word “technical" is preceded by the word "managerial" and succeeded by the word “consultancy”. Since the expression "technical services" is in doubt and is unclear, the rule of no…

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik

Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…1)(VII) OF THE ACT. (As the Section 9(1)(vii) has already been extracted in the earlier paragraphs, we do not repeat the same.) 26. The Hon'ble Delhi High Court on this issue held as follows in the assessee's own case i.e. CIT vs. Bharti Cellular Ltd. (2009) 319 ITR 139 (Delhi):- Page 22 of 38 ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. "The expression 'fees for technical services' as appearing in s. 194J has the same meaning as given to the expression in Expln. 2 to s. 9(1)(vii). In the said Explanation. the expression 'fees for technical services' means any considera…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik

Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik

Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 21 to 24/CHD/2018 A.Ys: 2005-06,2006-07,2008-09 2009-10 The DCIT (TDS), Vs. M/s Idea Cellular Ltd., Chandigarh. C-105, Industrial Area, Phase-VII, Mohali. PAN No. : AABCB9505H (Appellant) (Respondent) Appellant by : Smt. Chanderkanta, Addl. CIT Respondent by : Shri Ronak G. Doshi, CA Date of hearing : 01.05.2018 Date of Pronouncement : 28.06.2018 ORDER PER BENCH By these are four appeals, the Revenue assails the correctness of the separate ord…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6990/DEL/2017 (A.Y 2013-14) Vs M/s Hero Moto Corp Ltd. DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Mr. Neeraj Kumar Jain, Advocates. Respondent by Sh. Sanjay. I. Bara, CIT-DR Date of Hearing 23.04.2018 Date of Pronouncement 20.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assessment order u…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1616/DEL/2017 (A.Y 2012-13) Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi New Delhi AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Ad, Sh. Gaurav Jain, Adv. Ms. Deepika Agarwal, Adv, Mr. Neeraj Kumar Jain, Adv Respondent by Sh. Sanjay. I. Bara, CIT DR Date of Hearing 19.04.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assess…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

ITA 2277/MUM/2016[2008-09]Status: DisposedITAT Mumbai04 Apr 2018AY 2008-09

For Appellant: Ms. Krupa R. GandhiFor Respondent: Shri L.K.S. Dehiya-DR

Section 143Section 143(3)Section 194JSection 195Section 254(1)Section 37Section 40

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एफ मुंबई एफ एफ ” ” ” ” खंडपीठ एफ खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “F”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश सूद एवं रिवश सूद रिवश सूद, "याियक रिवश सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./2277/Mum/2016, िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2008-09 वष" DCIT-14(…