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.

How many judgments cite CIT v. Idea Cellular Ltd.?

155 judgments on BharatTax cite CIT v. Idea Cellular Ltd. (325 ITR 148), spanning 2014 to 2026.

Which sections of the Income Tax Act does CIT v. Idea Cellular Ltd. come up under?

It is most often cited in judgments turning on Section 194H, Section 40(a)(ia), Section 37(1), Section 143(3), Section 35ABB, Section 271(1)(c).

CIT v. Idea Cellular Ltd. (325 ITR 148)

Indus Towers Limited (Formerly Known As Bharti Infratel Ltd and As Successor in Interest of Erstwhile Indus Tower Ltd), Gurugram, Haryana vs. DCIT, Circle 12(1), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2762/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR

Section 115JSection 139(5)Section 142Section 143(3)Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Indus Towers Ltd (formerly Vs. DCIT, known as Bharti Infratel Ltd), Circle-12(1), 4th Floor, DLF Cybercity, New Delhi Building No. 10, Tower A, DLF QE, SO Gurgaon, Haryana (Appellant) (Respondent) PAN: AADCV0274F ACIT, Vs. Indus Towers Ltd, 4th Floor, DLF Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) PAN: AADCV0274F Indus Towers Ltd (formerly Vs. DCIT, known as Bharti Infratel Ltd), Circle-12(1), 4th Floor, DLF Cybercity, New Delhi Building…

ACIT, Circle 10, New Delhi vs. Indus Tower Limited, Gurgaon

In the result, the appeal of the revenue is dismissed

ITA 2212/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR

Section 115JSection 139(5)Section 142Section 143(3)Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Indus Towers Ltd (formerly Vs. DCIT, known as Bharti Infratel Ltd), Circle-12(1), 4th Floor, DLF Cybercity, New Delhi Building No. 10, Tower A, DLF QE, SO Gurgaon, Haryana (Appellant) (Respondent) PAN: AADCV0274F ACIT, Vs. Indus Towers Ltd, 4th Floor, DLF Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) PAN: AADCV0274F Indus Towers Ltd (formerly Vs. DCIT, known as Bharti Infratel Ltd), Circle-12(1), 4th Floor, DLF Cybercity, New Delhi Building…

Indus Towers Ltd., Gurgaon vs. DCIT Circle 12(1), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1962/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR

Section 115JSection 139(5)Section 142Section 143(3)Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Indus Towers Ltd (formerly Vs. DCIT, known as Bharti Infratel Ltd), Circle-12(1), 4th Floor, DLF Cybercity, New Delhi Building No. 10, Tower A, DLF QE, SO Gurgaon, Haryana (Appellant) (Respondent) PAN: AADCV0274F ACIT, Vs. Indus Towers Ltd, 4th Floor, DLF Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) PAN: AADCV0274F Indus Towers Ltd (formerly Vs. DCIT, known as Bharti Infratel Ltd), Circle-12(1), 4th Floor, DLF Cybercity, New Delhi Building…

Vodafone Essar Mobile Services Ltd., New Delhi vs. JCIT, New Delhi

In the result, the appeal is partly allowed

ITA 5145/DEL/2011[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Mumbai26 Nov 2024

For Appellant: RespondentFor Respondent: Ms. Vatsala Jha (PCIT)

Section 194Section 194HSection 194JSection 9(1)(vii)

…mission or discount and consequently no deduction of tax at source in terms of section 194 H 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 Essar Mobile Services Ltd., New Delhi vs. JCIT, New Delhi

In the result, the appeal is partly allowed

ITA 5143/DEL/2011[2008-09 (F.Y.-2007-08)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudharyassessment Year: 2003-04 Assessment Year: 2011-12 Vodafone Mobile Assistant Commissioner Services Limited Of Income Tax Circle C-45, 51(1) Okhla Indusrial Area, Vs. Aayakar Bhawan, Phase Ii, Distt. Centre, New Delhi- 110020 Laxmi Nagar, Pan: Aaacs4457Q New Delhi. Appellant : Respondent Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Vodafone Mobile Joint Commissioner Of Services Limited Income Tax Circle 51(1) C-45, Aayakar Bhawan, Okhla Indusrial Area, Vs. Distt. Centre, Phase Ii, Laxmi Nagar, New Delhi- 110020 New Delhi. Pan: Aaacs4457Q Appellant : Respondent

For Appellant: RespondentFor Respondent: Ms. Vatsala Jha (PCIT)

Section 194Section 194HSection 194JSection 9(1)(vii)

…mission or discount and consequently no deduction of tax at source in terms of section 194 H 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 India Ltd, Mumbai vs. DCIT 8(3)(2), Mumbai

Appeal are allowed for statistical purposes

ITA 6671/MUM/2017[2013-14]Status: DisposedITAT Mumbai22 Oct 2024AY 2013-14

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

For Appellant: Shri Ketan VedFor Respondent: Date

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 32Section 32(1)Section 35ASection 40

…mission or discount and consequently no deduction of tax at source in terms of section 194 H 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…

Deputy Commissioner of Income Tax-14(2)(1), Mumbai vs. Idea Cellular Limited, Mumbai

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

ITA 4513/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2024AY 2010-11

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 14ASection 194Section 194HSection 28Section 35DSection 36(1)(iii)Section 391Section 394Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Vodafone Idea Limited Vs. The Deputy (Formerly Idea Cellular Limited) Commissioner of 10th Floor, Birla Centurion, Income Tax-3(2) Century Mills Compound Mumbai Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) The Deputy Vs. Vodafone Idea Limited Commissioner of (Formerly Idea Cellular Limited) Income Tax-3(2) 10th Floor, Birla Centurion, Mumbai Century Mills Compound Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB210…

Idea Cellular Limited, Mumbai vs. Deputy Commissioner of Income Tax-3(2), Mumbai

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

ITA 4318/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2024AY 2010-11

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 14ASection 194Section 194HSection 28Section 35DSection 36(1)(iii)Section 391Section 394Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Vodafone Idea Limited Vs. The Deputy (Formerly Idea Cellular Limited) Commissioner of 10th Floor, Birla Centurion, Income Tax-3(2) Century Mills Compound Mumbai Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) The Deputy Vs. Vodafone Idea Limited Commissioner of (Formerly Idea Cellular Limited) Income Tax-3(2) 10th Floor, Birla Centurion, Mumbai Century Mills Compound Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB210…

Siddhayu Aaurvedic Research Foundation Pvt. Ltd, Mumbai vs. Addl/Jt/ACIT/ITO/NFAC/// the ACIT Circle 34(3) (2), Delhi

In the result this appeal is dismissed with costs

ITA 745/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Sept 2024AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Gagan Goyalsiddhayu Aayurvedic Research Foundation Pvt. Ltd., C/704, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri East, Mumbai-400 069. Pan No. Aaacs8335F ..... Appellant Vs. Acit Circle 4(3) (2) Aaykar Bhavan, M. K. Road, Mumbai-400 020. ..... Respondent

For Appellant: Shri Satyaprakash Singh, Ld. ARFor Respondent: Shri K. C. Selvamani, Ld. DR

Section 143(2)Section 143(3)Section 144CSection 234BSection 270ASection 271ASection 28Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Siddhayu Aayurvedic Research Foundation Pvt. Ltd., C/704, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri East, Mumbai-400 069. PAN No. AAACS8335F ..... Appellant Vs. ACIT Circle 4(3) (2) Aaykar Bhavan, M. K. Road, Mumbai-400 020. ..... Respondent Appellant by : Shri Satyaprakash Singh, Ld. AR Respondent by : Shri K. C. Selvamani, Ld. DR Date of hearing : 19/08/2024 Date of pronouncement : 24/09/2024 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is d…

Global Tech India Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-2(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is allowed

ITA 303/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2013-14 Global Tech India Private Income Tax Officer, Limited, Ward-2(1)(1), 301, 3rd Floor, Vs Ahmedabad Ornet Arcade, Arbindo Society Road, Bodakdev, Ahmedabad-380054 Gujarat PAN: AABCG3725G (Respondent) (Appellant) Assessee Represented: Shri Pramod Kedia, AR Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 27-05-2024 Date of pronouncement : 22-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal i…

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…on to conclude Principal to Agent relation - VST Tillers Tractors Limited v. DCIT (ITANo650/Bang/2017), Gaya Sugar Mills Limited v. Nand Kishor Bajoria &Anr. dated November 22.1954, Singapore Airlines and in decision in case of CIT v. Idea Cellular Ltd [2010] 325 ITR 148 (Del HC), Bharti Cellular Limited v. CIT [2011] 244 CTR 185 (Cal. HC) and Vodafone Essar Cellular Ltd v. ACIT [2010] 235 CTR 393 (Ker) M/s. Asian Paints f. He further stated that in case of some dealers, such incentives/trips were not offered to tax, however, in their cases, where reopening was initiated, same was dropped on the basis that in cas…

M/S. Idea Celluar Ltd., Indore vs. The ITO (TDS)-II, Indore

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

ITA 758/IND/2013[2010-11]Status: DisposedITAT Indore22 Nov 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd. ITO (TDS)-II (formerly known as M/s. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2100P Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 21.11.2023 Date of Pronouncement 22.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal of the assessee is direc…

Tata Chemicals Ltd, Mumbai vs. Addl Ciat 2(3), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 120/MUM/2013[2008-09]Status: DisposedITAT Mumbai10 Nov 2023AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 14ASection 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 120/MUM/2013 (A.Y: 2008-09) Tata Chemicals Ltd v. ACIT-2(3) 24, HomiMody Street Aayakar Bhavan Bombay House, Fort M.K. Road, Mumbai- 400020 Mumbai- 400001 PAN: AAACT4059M (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri Rignesh Das Date of Conclusion of Hearing : 21.09.2023 Date of Pronouncement : 10.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against…

Vodafone India Ltd, Mumbai vs. DCIT 7(3), Mumbai

In the result, the appeal of the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 1121/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 143(3)Section 3Section 80Section 80I

…ission or discount and consequently no deduction of tax at source in terms of section 194 H 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…

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 1998/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Aug 2023AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 2646/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Aug 2023AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 970/IND/2019[2018-19 (Q 4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…ipal to agent. The AO did not accept this explanation and contention of the assessee and by following the judgments of Hon’ble Delhi High Court in case of CIT vs. Idea Page 2 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 3 of 8 Cellular Ltd. 325 ITR 148 as well as other decisions of this tribunal held that the assessee was under the liability to deduct tax at source u/s 194H of the Act and accordingly assessee is liable to pay the tax u/s 201(1) as well as interest u/s 201(1A) of the Act being assessee in default. The assessee challenged this order passed by the AO u/s 201(1)/201(1A) of the Act…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 969/IND/2019[2018-19 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…ipal to agent. The AO did not accept this explanation and contention of the assessee and by following the judgments of Hon’ble Delhi High Court in case of CIT vs. Idea Page 2 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 3 of 8 Cellular Ltd. 325 ITR 148 as well as other decisions of this tribunal held that the assessee was under the liability to deduct tax at source u/s 194H of the Act and accordingly assessee is liable to pay the tax u/s 201(1) as well as interest u/s 201(1A) of the Act being assessee in default. The assessee challenged this order passed by the AO u/s 201(1)/201(1A) of the Act…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 968/IND/2019[2017-18 (Q-4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…ipal to agent. The AO did not accept this explanation and contention of the assessee and by following the judgments of Hon’ble Delhi High Court in case of CIT vs. Idea Page 2 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 3 of 8 Cellular Ltd. 325 ITR 148 as well as other decisions of this tribunal held that the assessee was under the liability to deduct tax at source u/s 194H of the Act and accordingly assessee is liable to pay the tax u/s 201(1) as well as interest u/s 201(1A) of the Act being assessee in default. The assessee challenged this order passed by the AO u/s 201(1)/201(1A) of the Act…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 967/IND/2019[2017-18 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…ipal to agent. The AO did not accept this explanation and contention of the assessee and by following the judgments of Hon’ble Delhi High Court in case of CIT vs. Idea Page 2 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 3 of 8 Cellular Ltd. 325 ITR 148 as well as other decisions of this tribunal held that the assessee was under the liability to deduct tax at source u/s 194H of the Act and accordingly assessee is liable to pay the tax u/s 201(1) as well as interest u/s 201(1A) of the Act being assessee in default. The assessee challenged this order passed by the AO u/s 201(1)/201(1A) of the Act…

CIT v. Idea Cellular Ltd.

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Judgments citing CIT v. Idea Cellular Ltd.

Indus Towers Limited (Formerly Known As Bharti Infratel Ltd and As Successor in Interest of Erstwhile Indus Tower Ltd), Gurugram, Haryana vs. DCIT, Circle 12(1), New Delhi

ACIT, Circle 10, New Delhi vs. Indus Tower Limited, Gurgaon

Indus Towers Ltd., Gurgaon vs. DCIT Circle 12(1), New Delhi

Vodafone Essar Mobile Services Ltd., New Delhi vs. JCIT, New Delhi

Vodafone Essar Mobile Services Ltd., New Delhi vs. JCIT, New Delhi

Vodafone India Ltd, Mumbai vs. DCIT 8(3)(2), Mumbai

Deputy Commissioner of Income Tax-14(2)(1), Mumbai vs. Idea Cellular Limited, Mumbai

Idea Cellular Limited, Mumbai vs. Deputy Commissioner of Income Tax-3(2), Mumbai

Siddhayu Aaurvedic Research Foundation Pvt. Ltd, Mumbai vs. Addl/Jt/ACIT/ITO/NFAC/// the ACIT Circle 34(3) (2), Delhi

Global Tech India Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-2(1)(1), Ahmedabad

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

M/S. Idea Celluar Ltd., Indore vs. The ITO (TDS)-II, Indore

Tata Chemicals Ltd, Mumbai vs. Addl Ciat 2(3), Mumbai

Vodafone India Ltd, Mumbai vs. DCIT 7(3), Mumbai

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore