CIT v. Bharti Cellular Ltd.

234 CTR 146Reported decision2010#6770 most cited

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

Payments for roaming charges between telecom operators do not attract TDS under Section 194J if they do not constitute fees for technical services, especially in the absence of departmental expert evidence.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2021.

Also referred to as

CIT v. Bharti Cellular Ltd. · 234 CTR 146 · 390 ITR 139 · Section 194J · TDS · roaming charges · technical services · telecom operators · interconnect charges · assessee in default

Also reported as

390 ITR 139

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing CIT v. Bharti Cellular Ltd.

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…tors after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attra…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…tors after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attra…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…tors after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attra…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…tors after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attra…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…tors after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attra…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…s the issue involved was a nascent issue. Accordingly, we quash the penalty proceedings under section 271C. Further, the ld.,Counsel for the assessee relied upon one more decision of the Hon’ble Supreme Court in the case of CIT v. Bharti Cellular Ltd. (2010) 234 CTR 146 which is on the TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will ITA No.606/Coch/2010 & Ors. 3 M/s.Jeevan Telecasting Corpo…

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. JCIT, Special Range-1, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 7115/DEL/2017[2013-14]Status: DisposedITAT Delhi27 May 2019AY 2013-14

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…ider company for utilization of roaming mobile data and connectivity could not be termed as technical service and, therefore, no TDS was deductible. Referring to the decision of the Hon'ble Supreme Court in the case of CIT vs. Bharti Cellular Ltd. reported in 234 CTR 146, he drew the attention of the bench to the following head notes:- “Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for technical/professional services - Assessee was a cellular service provider - It had an interconnect agreement with BSNL/MTNL under which it paid interconnect/access/port charges to BSNL/MTNL - Questio…

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

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 5535/DEL/2016[2012-13]Status: DisposedITAT Delhi27 May 2019AY 2012-13

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…ider company for utilization of roaming mobile data and connectivity could not be termed as technical service and, therefore, no TDS was deductible. Referring to the decision of the Hon'ble Supreme Court in the case of CIT vs. Bharti Cellular Ltd. reported in 234 CTR 146, he drew the attention of the bench to the following head notes:- “Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for technical/professional services - Assessee was a cellular service provider - It had an interconnect agreement with BSNL/MTNL under which it paid interconnect/access/port charges to BSNL/MTNL - Questio…