CIT v. Idea Cellular Ltd.

325 ITR 148High Court2010#638 most cited

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

Discounts offered to distributors under a tightly controlled relationship constitute commission and are subject to tax deduction at source under Section 194H of the Income-tax Act.

155

judgments rely on this decision, according to BharatTax’s citation analysis of 366,469 Indian tax judgments — from 2014 to 2026.

Also referred to as

CIT v. Idea Cellular Ltd. · Idea Cellular · 325 ITR 148 · Section 194H · discounts to distributors · commission · tax deduction at source · TDS on commission · assessee in default · Section 40(a)(ia)

Also reported as

76 Taxmann.com 77189 Taxmann 118

Sections most often in play

Section 194HSection 40(a)(ia)Section 37(1)Section 143(3)Section 35ABBSection 271(1)(c)Section 35ABASection 263

Issues it is cited on

section 35abbsection 194hresulting companysection 201(1a)interest under section 201(1a)section 201(1)assessee in defaultsection 194demergersection 194jenduring benefitsection 35

Judgments citing CIT v. Idea Cellular Ltd.

Bajaj Auto Limited, Mumbai vs. The Principal Commissioner of Income-Tax - 3, Mumbai

ITA 2666/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. P.J. Pardiwala a/wFor Respondent: Mr. Satyaprakash R. Singh, CIT-DR
Section 143(3)Section 144C(3)Section 145(2)Section 263Section 37(1)Section 40

…n reduced from the value of price charged by the assessee from the distributor for the purpose of GST. 15.3.8 Reliance is also placed upon the decision of the Hon'ble Delhi High Court in the case of Commissioner of Income-tax v. Idea Cellular Ltd. reported in 325 ITR 148 wherein the Hon'ble High Court has also discussed the definition of commission as well as discount and also the difference between two_terms/expression. There is no dispute that there is no necessity for a formal contract of agency it may be implied which could arise from the act and conduct of the parties or situation in which the parties are pu…

DCIT(TDS)-2(3), Mumbai vs. Novartis Healthcare Private Limited, Mumbai

Appeal is allowed

ITA 2768/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Dec 2025AY 2020-21

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Dcit(Tds)-2(3) Novartis Healthcare Private 320, 3Rd Floor, Cumbala Hill, Limited Mtnl Te Bldg. Peddar Road Vs. 7Th Floor, Inspire Bkc, G Gopalrao Deshmukh Marg Block, Bkc Main Road Mumbai-400 026. Bandra, Mumbai-400 051. Appellant Respondent C.O. No. 121/Mum/2025 (Assessment Year : 2020-21)

For Respondent: S/Shri Anish Thacker (CA)
Section 133ASection 192Section 194Section 194HSection 201

…he stockist constitutes compensation for distribution services and is commission in substance, if not in name. It is settled law that what matters is the substance of the transaction. 4.2 The Ld. DR relied on the decision of CIT Vs. Idea Cellular Ltd. (2010) 325 ITR 148 (Delhi High Court), where it was held that the discounts offered to distributors under a tightly controlled relationship amount to commission and attracts section 194H. Since, the facts and circumstances are identical, TDS under section 194H of the Act should have been deducted by Respondent company. So, the ruling of Ld. TDS Officer should be up…

DCIT, New Delhi vs. M/S. Vodafone Essar Digilink Ltd., New Delhi

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…mmission or discount and consequently no deduction of tax at source in terms of section 194H of the Act is warranted. 2.8.3. With regard to reliance placed by the ld. DR vehemently on the decision of Hon'ble Delhi High Court in assessee's own case reported in 325 ITR 148 (Del) is concerned, we find that the Hon'ble Karnataka High Court in the case of Bharti Airtel Ltd (372 ITR 33) referred supra had after considering the decision of Hon'ble Delhi High Court referred supra and decided the issue in favour of the assessee. We find that the Hon'ble Karnataka High Court had also followed the decision of Hon'ble Jurisd…

Vodafone Digilink Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…sion or discount and consequently no deduction of tax at source in terms of section 194H of the Act is warranted. 2. 8. 3. With regard to reliance placed by the ld. DR vehemently on the decision of Hon'ble Delhi High Court in assessee's own case reported in 325 ITR 148 (Del) is concerned, we find that the Hon'ble Karnataka High Court in the case of Bharti Airtel Ltd (372 ITR 33) referred supra had after considering the decision of Hon'ble Delhi High Court referred supra and decided the issue in favour of the assessee. We find that the Hon'ble Karnataka High Court had also followed the decision of Hon'ble Jurisd…

ACIT Circle 25(1), Delhi vs. Tata Teleservices Ltd., Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 17/DEL/2022[2016-17]Status: DisposedITAT Delhi26 Aug 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., New Delhi vs. DCIT, Circle-25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 337/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Aug 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5927/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5926/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Aug 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle - 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5925/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle - 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5924/DEL/2019[2012-13]Status: DisposedITAT Delhi26 Aug 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., New Delhi vs. ACIT Circle - 25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5666/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., New Delhi vs. ACIT Circle - 25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5665/DEL/2019[2012-13]Status: DisposedITAT Delhi26 Aug 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., Noida vs. ACIT, Circle- 25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 4150/DEL/2017[2011-12]Status: DisposedITAT Delhi26 Aug 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Vodafone Mobile Services Ltd.(Formerly Known As Vodafone Digilink Ltd Which Merged With Vodafone Mobile Services Ltd.), New Delhi vs. DCIT, Circle-26(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4189/DEL/2017[2007-08]Status: DisposedITAT Mumbai22 May 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Vodafone Mobile Services Limited Deputy Commissioner Of (Formerly Known As Vodafone Income Tax, Circle 26(2), Digilink Ltd Which Stands Vs. New Delhi Amalgamated With Vodafone Mobile (Jurisdiction Realigned From Service Limited) Circle 17(1), New Delhi) C-48, Phase-Ii, Okhla Industrial Area, New Delhi- 110020. Pan No. Aaaca 3202 D Appellant Respondent

For Appellant: Mr. Ketan VedFor Respondent: Mr. Pankaj Kumar, Sr. DR
Section 115Section 115JSection 143(3)Section 194HSection 37(1)Section 40Section 43(1)

…ed with Vodafone Mobile Service Limited) deduction of tax at source in terms of section 194H of the Act is warranted. 2.8.3. With regard to reliance placed by the Id. DR vehemently on the decision of Hon'ble Delhi High Court in assessee's own case reported in 325 ITR 148 (Del) is concerned, we find that the Hon'ble Karnataka High Court in the case of Bharti Airtel Ltd (372 ITR 33) referred supra had after considering the decision of Hon'ble Delhi High Court referred supra and decided the issue in favour of the assessee. We find that the Hon'ble Karnataka High Court had also followed the decision of Hon'ble Jurisd…

Vodafone Idea Limited (Earlier Known As Vodafone India Ltd. Which Stands Merged With Idea Cellular Ltd. and Consequently Known As Idea Ltd.), Mumbai vs. ACIT - Circle- 5 (3)(2), Mumbai

Appeal are allowed for statistical purposes

ITA 316/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan Ved; Shri Ninad PatadeFor Respondent: Date
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 194HSection 32(1)Section 40Section 92C

…mission or discount and consequently no deduction of tax at source in terms of section 194H of the Act is warranted. 2.8.3. With regard to reliance placed by the ld. DR vehemently on the decision of Hon'ble Delhi High Court in assessee's own case reported in 325 ITR 148 (Del) is concerned, we find that the Hon'ble Karnataka High Court in 16 A.Y.2014-2015 the case of Bharti Airtel Ltd (372 ITR 33) referred supra had after considering the decision of Hon'ble Delhi High Court referred supra and decided the issue in favour of the assessee. We find that the Hon'ble Karnataka High Court had also followed the decision…

Ags Transact Technologies Limited, Mumbai vs. DCIT Circle 6(1)(1), Aayakar Bhavan Mumbai

ITA 4653/MUM/2024[2020-2021]Status: DisposedITAT Mumbai17 Feb 2025AY 2020-2021

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21 Ags Transact Technologies Dcit Circle 6(1)(1), Ltd., Aayakar Bhavan, Vs. 601-602, Trade World, B Wing Mumbai-400020. S.B. Marg, Lower Parel, Mumbai-400013. Pan No. Aaeca 0901 H Appellant Respondent

For Appellant: Mr. Dalpat ShahFor Respondent: 04/12/2024

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2020-21 AGS Transact Technologies DCIT Circle 6(1)(1), Ltd., Aayakar Bhavan, Vs. 601-602, Trade World, B Wing Mumbai-400020. S.B. Marg, Lower Parel, Mumbai-400013. PAN NO. AAECA 0901 H Appellant Respondent Assessee by : Mr. Dalpat Shah : Dr. K.R. Subhash, CIT-DR Revenue by : 04/12/2024 Date of Hearing : 17/02/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 01.08.2024 passed…

Indus Biotech Limited, Pune vs. The Assistant Commissioner of Income Tax, Circle 1(1), Pune

Accordingly, this ground is allowed

ITA 122/PUN/2024[2019-20]Status: DisposedITAT Pune10 Jan 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 115JSection 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…t so in the case on hand. Therefore, the said decision is also distinguishable on facts.” 10. It can be noticed that the Hon'ble Madras High Court also placed reliance on the decision of the Hon'ble Bombay High Court in the case of CIT vs. Idea Cellular Ltd., 76 Taxmann.com 77. It is admitted fact in the present case that as result of subject expenditure, no new asset had come into existence nor had any benefit of enduring nature accrued. Therefore, ratio of above decision is squarely applicable to the facts of present case. Accordingly, we direct Assessing Officer to allow the expenditure incurred on abandoned I…

Mahanagar Gas Limited, Mumbai vs. Deputy Commissioner of Income Tax, Income Tax

ITA 505/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Dec 2024AY 2021-22

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri P.P. JayramanFor Respondent: Shri R.R. Makwana, Sr.DR
Section 143(1)Section 143(3)

…ioner of Income Tax reported in [2013] 37 Taxaman.com 253 (Madras) (iv) Malabar & Pioneer Hosiery (P) Ltd. vs. Commissioner of Income Tax reported in [2009] 178 Taxman 120 (Kerala), and (v) Commissioner of Income Tax vs. Idea Cellulura Ltd. reported in [2016] 76 Taxmann.com 77 (Bombay), against which the revenue has preferred appeal before the Hon'ble Supreme Court and the Special Leave Petition has been admitted as reported in [2017] 81 Taxmann.com 112 (SC) (Commissioner of Income Tax vs. Idea Cellular Ltd.). 18. We have heard the learned counsels for the parties and carefully perused the materials placed on rec…

Mahanagar Gas Limited, Mumbai vs. Assistant Director of Income Tax, CPC

ITA 1694/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Dec 2024AY 2021-22

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri P.P. JayramanFor Respondent: Shri R.R. Makwana, Sr.DR
Section 143(1)Section 143(3)

…ioner of Income Tax reported in [2013] 37 Taxaman.com 253 (Madras) (iv) Malabar & Pioneer Hosiery (P) Ltd. vs. Commissioner of Income Tax reported in [2009] 178 Taxman 120 (Kerala), and (v) Commissioner of Income Tax vs. Idea Cellulura Ltd. reported in [2016] 76 Taxmann.com 77 (Bombay), against which the revenue has preferred appeal before the Hon'ble Supreme Court and the Special Leave Petition has been admitted as reported in [2017] 81 Taxmann.com 112 (SC) (Commissioner of Income Tax vs. Idea Cellular Ltd.). 18. We have heard the learned counsels for the parties and carefully perused the materials placed on rec…

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)

…he perused the order of the AO. I find that so far as invoking section 194H is concerned, on identical facts, the Hon’ble Delhi High Court has decided this issue in the case of CIT – XVII vs. Idea Cellular Ltd. reported in (2010) 189 Taxman 118 (Delhi)/[2010] 325 ITR 148 (Delhi) / [2010] 230 CTR 43 (Delhi) in which the Hon’ble court has held :- Section 194H of the Income-tax Act, 1961 Deduction of tax at source Commission or brokerage etc. Assessment years 2003-04 and 2004-05- Assessee company was engaged in business of providing cellular telephone network through a card called Subscriber Identification Module (S…