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.

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

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

ITA 4474/DEL/2013[2010-11]Status: DisposedITAT Delhi23 Feb 2016AY 2010-11

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(TDS) WD - 57(2), Kolkata. vs. Broadcast World Wide Ltd., Kolkata

In the result the appeals by the revenue are partly allowed for statistical purposes

ITA 99/KOL/2013[2008-2009]Status: DisposedITAT Kolkata03 Feb 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

For Appellant: Shri R.P.Nag,JCIT, Sr.DRFor Respondent: None
Section 194CSection 194JSection 201(1)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM] ITA Nos.99 & 100/Kol/2013 Assessment Years : 2008-09 & 2009-10 I.T.O., (TDS),Ward-57(2) .-versus- Broadcast World Wide Ltd. Kolkata Kolkata TAN No.CALBO-4343-D (PAN:AABCB1401G) (APPELLANT ) (RESPONDENT) For the Appellant : Shri R.P.Nag,JCIT, Sr.DR For the Respondent : None Date of Hearing : 27.01.2016. Date of Pronouncement : 03.02.2016. ORDER Per Bench These are appeals filed by the Revenue against two orders both dated 10.10.2012 of CIT(A)-I, Kolkata relating to A.Y.2008-09 and 2009…

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…onally identified 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 v. Bharti Cellular Ltd., [2009] 319 ITR 139/[2008] 175 Taxman 573 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 pers…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…onally identified 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 v. Bharti Cellular Ltd., [2009] 319 ITR 139/[2008] 175 Taxman 573 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 pers…

ACIT (TDS), Dehradun vs. Uttranchal Power Corporation Ltd., Dehradun

In the result all the six appeals of the department are dismissed

ITA 4918/DEL/2013[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi30 Nov 2015

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Ms. Jyoti Kumari, CIT(DR)For Respondent: Shri Neeraj Sharma, CA
Section 133ASection 194JSection 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “H” New Delhi BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos: 4913-4918/Del/2013 AYs: - 2007-08 to 2012-13 ACIT vs. Uttranchal Power Corporation Ltd. 13-A, Subhash Road Urja Bhawan Dehradun Kanwali Road Dehradun (PAN MRTUO0222F) (Appellant) (Respondent) Appellant by : Ms. Jyoti Kumari, CIT(DR) Respondent by : Shri Neeraj Sharma, CA Shri Manpreet Bagga, CA Date of Hearing : 29.10.2015 Date of pronouncement : 30.11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER These six appeals h…

ACIT (TDS), Dehradun vs. Uttranchal Power Corporation Ltd., Dehradun

In the result all the six appeals of the department are dismissed

ITA 4917/DEL/2013[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi30 Nov 2015

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Ms. Jyoti Kumari, CIT(DR)For Respondent: Shri Neeraj Sharma, CA
Section 133ASection 194JSection 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “H” New Delhi BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos: 4913-4918/Del/2013 AYs: - 2007-08 to 2012-13 ACIT vs. Uttranchal Power Corporation Ltd. 13-A, Subhash Road Urja Bhawan Dehradun Kanwali Road Dehradun (PAN MRTUO0222F) (Appellant) (Respondent) Appellant by : Ms. Jyoti Kumari, CIT(DR) Respondent by : Shri Neeraj Sharma, CA Shri Manpreet Bagga, CA Date of Hearing : 29.10.2015 Date of pronouncement : 30.11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER These six appeals h…

ACIT (TDS), Dehradun vs. Uttranchal Power Corporation Ltd., Dehradun

In the result all the six appeals of the department are dismissed

ITA 4916/DEL/2013[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi30 Nov 2015

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Ms. Jyoti Kumari, CIT(DR)For Respondent: Shri Neeraj Sharma, CA
Section 133ASection 194JSection 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “H” New Delhi BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos: 4913-4918/Del/2013 AYs: - 2007-08 to 2012-13 ACIT vs. Uttranchal Power Corporation Ltd. 13-A, Subhash Road Urja Bhawan Dehradun Kanwali Road Dehradun (PAN MRTUO0222F) (Appellant) (Respondent) Appellant by : Ms. Jyoti Kumari, CIT(DR) Respondent by : Shri Neeraj Sharma, CA Shri Manpreet Bagga, CA Date of Hearing : 29.10.2015 Date of pronouncement : 30.11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER These six appeals h…

ACIT (TDS), Dehradun vs. Uttranchal Power Corporation Ltd., Dehradun

In the result all the six appeals of the department are dismissed

ITA 4915/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi30 Nov 2015

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Ms. Jyoti Kumari, CIT(DR)For Respondent: Shri Neeraj Sharma, CA
Section 133ASection 194JSection 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “H” New Delhi BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos: 4913-4918/Del/2013 AYs: - 2007-08 to 2012-13 ACIT vs. Uttranchal Power Corporation Ltd. 13-A, Subhash Road Urja Bhawan Dehradun Kanwali Road Dehradun (PAN MRTUO0222F) (Appellant) (Respondent) Appellant by : Ms. Jyoti Kumari, CIT(DR) Respondent by : Shri Neeraj Sharma, CA Shri Manpreet Bagga, CA Date of Hearing : 29.10.2015 Date of pronouncement : 30.11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER These six appeals h…

ACIT (TDS), Dehradun vs. Uttranchal Power Corporation Ltd., Dehradun

In the result all the six appeals of the department are dismissed

ITA 4914/DEL/2013[2008-09( F.Y. 2007-08)]Status: DisposedITAT Delhi30 Nov 2015

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Ms. Jyoti Kumari, CIT(DR)For Respondent: Shri Neeraj Sharma, CA
Section 133ASection 194JSection 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “H” New Delhi BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos: 4913-4918/Del/2013 AYs: - 2007-08 to 2012-13 ACIT vs. Uttranchal Power Corporation Ltd. 13-A, Subhash Road Urja Bhawan Dehradun Kanwali Road Dehradun (PAN MRTUO0222F) (Appellant) (Respondent) Appellant by : Ms. Jyoti Kumari, CIT(DR) Respondent by : Shri Neeraj Sharma, CA Shri Manpreet Bagga, CA Date of Hearing : 29.10.2015 Date of pronouncement : 30.11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER These six appeals h…

ACIT (TDS), Dehradun vs. Uttranchal Power Corporation Ltd., Dehradun

In the result all the six appeals of the department are dismissed

ITA 4913/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi30 Nov 2015

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Ms. Jyoti Kumari, CIT(DR)For Respondent: Shri Neeraj Sharma, CA
Section 133ASection 194JSection 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “H” New Delhi BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos: 4913-4918/Del/2013 AYs: - 2007-08 to 2012-13 ACIT vs. Uttranchal Power Corporation Ltd. 13-A, Subhash Road Urja Bhawan Dehradun Kanwali Road Dehradun (PAN MRTUO0222F) (Appellant) (Respondent) Appellant by : Ms. Jyoti Kumari, CIT(DR) Respondent by : Shri Neeraj Sharma, CA Shri Manpreet Bagga, CA Date of Hearing : 29.10.2015 Date of pronouncement : 30.11.2015 O R D E R PER SUDHANSHU SRIVASTAVA JUDICIAL MEMBER These six appeals h…

ACIT, Bangalore vs. M/S Idea Celluar Ltd., Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 758/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.648 to 651/Bang/2014 (Assessment years: 2009-10 to 2012-13) M/s.Idea Cellular Ltd. Idea Tower, 75, Civil Station, Richmond Road, Bangalore-560025. … Appellant PAN:BLRM01952G Vs. Asst.Commissioner of Income-tax(TDS), Circle 18(1), Bangalore. … Respondent AND ITA Nos.758 to 761/Bang/2014 (Assessment years: 2009-10 to 2012-13) (by the Revenue) ***** Assessee by: Shri Ronak G Doshi, CA. Revenue by: Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 10/09/2015.…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 651/BANG/2014[2012-13]Status: DisposedITAT Bangalore06 Nov 2015AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.648 to 651/Bang/2014 (Assessment years: 2009-10 to 2012-13) M/s.Idea Cellular Ltd. Idea Tower, 75, Civil Station, Richmond Road, Bangalore-560025. … Appellant PAN:BLRM01952G Vs. Asst.Commissioner of Income-tax(TDS), Circle 18(1), Bangalore. … Respondent AND ITA Nos.758 to 761/Bang/2014 (Assessment years: 2009-10 to 2012-13) (by the Revenue) ***** Assessee by: Shri Ronak G Doshi, CA. Revenue by: Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 10/09/2015.…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 648/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.648 to 651/Bang/2014 (Assessment years: 2009-10 to 2012-13) M/s.Idea Cellular Ltd. Idea Tower, 75, Civil Station, Richmond Road, Bangalore-560025. … Appellant PAN:BLRM01952G Vs. Asst.Commissioner of Income-tax(TDS), Circle 18(1), Bangalore. … Respondent AND ITA Nos.758 to 761/Bang/2014 (Assessment years: 2009-10 to 2012-13) (by the Revenue) ***** Assessee by: Shri Ronak G Doshi, CA. Revenue by: Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 10/09/2015.…

M/S Vodafone East Ltd.(Formerly Known As Vodafone Essar East Limited), Kolkata vs. A.D.I.T Range - 7, Kol., Kolkata

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

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

…‘managerial’ and ‘consultancy’ should 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 319 ITR 139 (Del) which travelled later to Supreme Court while rendering the judgement in CIT vs Bharti Cellular Ltd in 330 ITR 239(SC) case. 4.9. He further argued that independent examination needs to be carried out with technical experts on the impugned issue and accordingly prayed for setting aside of the issue to the file of the Learned Assessing Offic…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, the appeal of the assessee in ITA Nos

ITA 565/CHNY/2015[2014-15 (upto Sep 2014)]Status: DisposedITAT Chennai14 Sept 2015

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.564 & 565/Mds/2015 "नधा"रण वष" /Assessment Years : 2013-14, 2014-2015 Vodafone Cellular Limited, Vs. The Deputy Commissioner Of No.1045-1046, Income Tax, Avinashi Road, Tds Circle, Coimbatore 641 018 Coimbatore [Pan Aaacb 8614L ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. A.V. Sreekanth, JCIT, IRS
Section 133ASection 194CSection 194JSection 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos.564 & 565/Mds/2015 "नधा"रण वष" /Assessment years : 2013-14, 2014-2015 Vodafone Cellular Limited, Vs. The Deputy Commissioner of No.1045-1046, Income Tax, Avinashi Road, TDS Circle, Coimbatore 641 018 Coimbatore [PAN AAACB 8614L ] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. Deepak Chopra and Ms. Ma…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, the appeal of the assessee in ITA Nos

ITA 564/CHNY/2015[2013-14]Status: DisposedITAT Chennai14 Sept 2015AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.564 & 565/Mds/2015 "नधा"रण वष" /Assessment Years : 2013-14, 2014-2015 Vodafone Cellular Limited, Vs. The Deputy Commissioner Of No.1045-1046, Income Tax, Avinashi Road, Tds Circle, Coimbatore 641 018 Coimbatore [Pan Aaacb 8614L ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. A.V. Sreekanth, JCIT, IRS
Section 133ASection 194CSection 194JSection 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos.564 & 565/Mds/2015 "नधा"रण वष" /Assessment years : 2013-14, 2014-2015 Vodafone Cellular Limited, Vs. The Deputy Commissioner of No.1045-1046, Income Tax, Avinashi Road, TDS Circle, Coimbatore 641 018 Coimbatore [PAN AAACB 8614L ] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. Deepak Chopra and Ms. Ma…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/566/2013HC Delhi06 Aug 2015
Section 194JSection 62

…e AO. 15. Mr. Dial also referred to the decision dated 12th June 2015of the ITAT in Jaipur in Bharti Hexacom Ltd. v. Income Tax Officer (TDS) II (ITA No. 656/JP/2010), which was rendered after the decision of this Court in CIT v. Bharti Cellular [2009] 319 ITR 139 was set aside by the Supreme Court in CIT v. Bharti Cellular Ltd. [2011] 330 ITR 239, and the matter was remanded to the AO with directions to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision i…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/384/2012HC Delhi06 Aug 2015
Section 194JSection 62

…e AO. 15. Mr. Dial also referred to the decision dated 12th June 2015of the ITAT in Jaipur in Bharti Hexacom Ltd. v. Income Tax Officer (TDS) II (ITA No. 656/JP/2010), which was rendered after the decision of this Court in CIT v. Bharti Cellular [2009] 319 ITR 139 was set aside by the Supreme Court in CIT v. Bharti Cellular Ltd. [2011] 330 ITR 239, and the matter was remanded to the AO with directions to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision i…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/341/2015HC Delhi06 Aug 2015
Section 194JSection 62

…e AO. 15. Mr. Dial also referred to the decision dated 12th June 2015of the ITAT in Jaipur in Bharti Hexacom Ltd. v. Income Tax Officer (TDS) II (ITA No. 656/JP/2010), which was rendered after the decision of this Court in CIT v. Bharti Cellular [2009] 319 ITR 139 was set aside by the Supreme Court in CIT v. Bharti Cellular Ltd. [2011] 330 ITR 239, and the matter was remanded to the AO with directions to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision i…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/570/2013HC Delhi06 Aug 2015
Section 194JSection 62

…e AO. 15. Mr. Dial also referred to the decision dated 12th June 2015of the ITAT in Jaipur in Bharti Hexacom Ltd. v. Income Tax Officer (TDS) II (ITA No. 656/JP/2010), which was rendered after the decision of this Court in CIT v. Bharti Cellular [2009] 319 ITR 139 was set aside by the Supreme Court in CIT v. Bharti Cellular Ltd. [2011] 330 ITR 239, and the matter was remanded to the AO with directions to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision i…