CIT v. Dishnet Wireless Ltd.

165 Taxmann.com 416High Court2024#16913 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 194J Section 195 Section 201(1)Section 201(1A)Section 40(a)(i)Section 40(a)(ia)

Read the full judgment

Issues it is cited on

place of effective management section 195(2)tax residency certificate section 194h trc section 194j withholding tax beneficial owner section 40(a)(i)section 201(1)tax treaty permanent establishment

Judgments citing CIT v. Dishnet Wireless Ltd.

ACIT, Circle-4(2), New Delhi vs. Bharti Airtel Ltd., New Delhi

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

ITA 6079/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…आयकर अपीलीय अधिकरण दिल्ली पीठ “ए”, दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09) ITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi 110070 PAN No. AAACB-2894-G बनाम Vs. Assistant Commissioner of Income Tax, Circle 4(2), Room No. 398-D, CR Building, IP Estate, New Delhi 110095 .....अपील…

ACIT, Circle-4(2), New Delhi vs. Bharti Airtel Ltd., New Delhi

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

ITA 6078/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…आयकर अपीलीय अधिकरण दिल्ली पीठ “ए”, दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखाकार सदस्यके समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09) ITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi 110070 PAN No. AAACB-2894-G बनाम Vs. Assistant Commissioner of Income Tax, Circle 4(2), Room No. 398-D, CR Building, IP Estate, New Delhi 110095 अपीलार्थी/…

Bharti Airtel Limited, New Delhi vs. ACIT Circle 4(2), New Delhi

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

ITA 5963/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09)

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates and Shri Shivam Gupta, Chartered AccoFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ीअिमताभशु"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09) ITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi 110070 ...... अपीलाथ"/Appellant PAN No. AAACB-2894-G बनाम Vs. Assistant Commissioner of Income Tax, Circle 4(2), Room No. 398-D, CR Building, ....."ितवादी/Respondent IP Estate,…

Bharti Airtel Ltd, New Delhi vs. ACIT Circle 4(2), New Delhi

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

ITA 5962/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

Tata Teleservices Ltd., New Delhi vs. ACIT, Circle-76(1), New Delhi

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Tata Vs. Assistant Commissioner TeleservicesLimited New Of Income Tax Circle 76(1) Delhi DistrictCentral Laxmi Taxation Department Nagar New Delhi 110092 M/s Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (APPELLANT) (RESPONDENT) Appellant by Ms Ananya Kapoor Advocate Respondent by Ms. Jaya Chaudhary CIT DR Date of hearing: 14/10/2024 Date of Pronouncement: 11/12/2024 ORDER PER SUDHIR KUMAR, JM: This appe…