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.

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

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)

…uld be given the same meaning as having human intervention. He also argued that these three words are not inter-connected. Rather they are independent. He argued that this aspect was not considered by the Delhi High Court in CIT v. Bharti Cellular Ltd. [2009] 319 ITR 139/[2008] 175 Taxman 573 which travelled later to Supreme Court while rendering the judgement in Bharti Cellular Ltd. case (supra). CO Nos. 142 & 143/Kol/2005 Vodafone East Limited AYs. 2002-03 & 2003-04 8. In defence, the ld AR argued that the following decisions were not brought to the notice of Mumbai Tribunal while rendering the judgement relied…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…r section 194J of the Act, as has been held in the following decisions: a) SRF Finance Ltd. v. CBDT: 211 ITR 861 (Del) b) Skycell Communications Ltd. and Anr. v. DCIT: 251 ITR 53 (Mad) c) Yashraj Films v. ITO: 140 ITD 625 (Mum) d) CIT v. Bharti Cellular Ltd.: 319 ITR 139 (Del. HC) e) Dr. Hutarew & Partner (India) P. Ltd. v. ITO: 25 SOT 347 (Del. Trib.) f) Credit Lyonnais v. ADIT: 144 ITD 644 (Mum. Trib.) g) ACIT v. Evolv Clothing Co. (P) Ltd.: 142 ITD 618 (Mad. Trib.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/De…

The Commissioner of Income-Tax vs. M/S Vodafone South Ltd

The appeals are dismissed

ITA/699/2015HC Karnataka28 Jul 2016

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 260A

…networks. Payments are made for calls which the roaming subscriber makes. If no calls are made no payment is made in spite of the fact that the networks are inter connected. He further relied on the decision in the case of CIT Vs. Bharti Cellular Ltd. 319 ITR 139 (Del) wherein it has been held by the Hon’ble Delhi High Court that roaming services not involving human interference and is not technical services as contemplated under Explanation 2 to Section 9(1)(vii) of the Act and not liable for tax deduction at source U/s 194J of the Act. This view has been earlier held by the Hon’ble Madras High Co…

ITO (TDS) (OSD) 1(2), Mumbai vs. Fino Fintech Foundation, Navi Mumbai

ITA 5951/MUM/2014[2011-12]Status: DisposedITAT Mumbai22 Jun 2016AY 2011-12

Bench: S/Sh. Rajendra & Pawan Singhआयकर आयकर अपील अपील संसंसंसं./I.T.A./5951 & 52/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer(Tds)(Osd)-1(2) Fino Fintech Foundation/M/S. Financial Inclusion Network & Operation Ltd.(Now Room No.812, K.G. Mittal Hospital Known As Fino Paytech Limited) Bldg., Charni Road Tarun Bharat, Plot No.38/39, Sector Vs. Mumbai-400 002. No.30, Near Sanpada Railway Station, Navi Mumbai-400 075. Pan:Aabcf 1125 D/Aaacf 9869 D (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri K. Ravi Ramachandran-Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 20.06.2016 घोषणा क" तारीख / Date Of Pronouncement: 22.06.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders,Dated 14.07.2014 & 18.07.2014 Of Cit(A)-14, Mumbai,The Assessing Officer (Ao) Has Filed The Present Appeals Raising Various Grounds.

For Appellant: NoneFor Respondent: Shri K. Ravi Ramachandran-DR
Section 194Section 194CSection 194JSection 197Section 201Section 201(1)Section 254(1)

…ricity to the assessee through the network without any human intervention, it could not be characterised as a provision of technical services and sought to be brought within the fold of section 194J .” We further find that in the case of Bharti Cellular Ltd.( 319 ITR 139),the Hon’ble Delhi High Court has held that the expression “fees for technical services” in section 194J of the Income- tax Act, 1961,has the same meaning as given to the expression in Explanation 2 to section 9(1)(vii) of the Act.,that in the Explanation the expression “fees for technical services” means any consideration for rendering of any “m…

Tata Teleservices(Maharashtra) Ltd, Navi Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, all the appeals are allowed

ITA 2043/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Sparsh BhargavaFor Respondent: Shri B.S. Bist
Section 133ASection 194HSection 194JSection 201(1)

…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…

Addl CIT (TDS) RG 1, Mumbai vs. Bharti Airtel Ltd, Mumbai

In the result, the both the appeal filed by the Revenue are dismissed

ITA 4198/MUM/2012[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri R.C.Sharma & Shri Pawan Singhassessment Year: 2009-10 Dcit Tds-1(1), M/S Bharti Airtel Limited. Interface-7, 7Th Floor, Link Road, Room No. 803, K.G. Mittal Hospital Building, Vs. Malad (W), Mumbai. Charni Road, Pan:Aaacb2894G Mumbai-400002 (Appellant) (Respondent) Assessment Year: 2010-11 Dcit Tds-1(1), M/S Bharti Airtel Limited. Interface-7, 7Th Floor, Link Road, Room No. 803, K.G. Mittal Hospital Building, Vs. Malad (W), Mumbai. Charni Road, Pan:Aaacb2894G Mumbai-400002 (Appellant) (Respondent)

For Appellant: Shri Jayant BhattFor Respondent: Shri Dr. Sandeep Goel (DR)
Section 133ASection 194CSection 194JSection 201Section 201(1)

…CIT(A) has erred on facts and in law in directing the AO to examine the issue pertaining to the payment of national roaming charges and inter connection charges in the light of Supreme Court decision in the case of CIT vs. Bharti Cellular Ltd. as reported in 319 ITR 139, setting aside this issue in substance and in effect. As CIT(A) has no power to set aside an assessment, his decision in respect of setting aside of roaming charges and inter connection charges are erroneous in law and on facts and may be deleted and AO’s finding be upheld. 2. The applicant craves leave to amend or alter any ground or add a new g…

DCIT, New Delhi vs. M/S Spice Communication Ltd., Noida

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

Idea Cellular Ltd., Noida vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4077/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…(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):- “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 consideration. for rendering any (managerial, technical or consultancy services'. The word (technical' is prece…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4076/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…(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):- “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 consideration. for rendering any (managerial, technical or consultancy services'. The word (technical' is prece…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3596/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…(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):- “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 consideration. for rendering any (managerial, technical or consultancy services'. The word (technical' is prece…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3595/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…(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):- “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 consideration. for rendering any (managerial, technical or consultancy services'. The word (technical' is prece…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3594/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…(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):- “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 consideration. for rendering any (managerial, technical or consultancy services'. The word (technical' is prece…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3593/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…(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):- “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 consideration. for rendering any (managerial, technical or consultancy services'. The word (technical' is prece…

ITO, Rohtak vs. The Senior Manager (Finance), Jhajjar

In the result, all the three appeals of the revenue are dismissed

ITA 4476/DEL/2013[2012-13]Status: DisposedITAT Delhi23 Feb 2016AY 2012-13

Bench: Shri J.S. Reddy & Shri A.T. Varkey

For Appellant: Smt. Indra Bansal, AdvocateFor Respondent: Shri Manoj K. Chopra, Senior DR
Section 133ASection 194Section 194CSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA Nos.4474 to 4476/Del./2013 (ASSESSMENT YEARS : 2010-11 to 2012-13) ITO, TDS, vs. The Senior Manager (Finance), Rohtak (Haryana). Bharat Heavy Electricals Ltd., BHEL Site Office, IGSTPP, Jharli, Distt. Jhajjar. (TAN : RTKB03863G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Smt. Indra Bansal, Advocate REVENUE BY : Shri Manoj K. Chopra, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : These appeals, at the instance of the revenue, are filed against the order of the…

ITO, Rohtak vs. The Senior Manager (Finance), Jhajjar

In the result, all the three appeals of the revenue are dismissed

ITA 4475/DEL/2013[2011-12]Status: DisposedITAT Delhi23 Feb 2016AY 2011-12

Bench: Shri J.S. Reddy & Shri A.T. Varkey

For Appellant: Smt. Indra Bansal, AdvocateFor Respondent: Shri Manoj K. Chopra, Senior DR
Section 133ASection 194Section 194CSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA Nos.4474 to 4476/Del./2013 (ASSESSMENT YEARS : 2010-11 to 2012-13) ITO, TDS, vs. The Senior Manager (Finance), Rohtak (Haryana). Bharat Heavy Electricals Ltd., BHEL Site Office, IGSTPP, Jharli, Distt. Jhajjar. (TAN : RTKB03863G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Smt. Indra Bansal, Advocate REVENUE BY : Shri Manoj K. Chopra, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : These appeals, at the instance of the revenue, are filed against the order of the…