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 367,368 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.

Idea Cellular Ltd, Mumbai vs. DCIT 3(2), Mumbai

In the result, appeal of the Revenue in ITA No

ITA 2285/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…ct tax at source on the discount given to distributors for prepaid cards. 2.3. The ld. AO observed that similar arguments made hereinabove were duly considered by the Hon‟ble Delhi High Court in assessee‟s own case i.e.CIT vs. Idea Cellular Ltd., reported in 325 ITR 148 wherein the issue was decided in favour of the Revenue. Accordingly, the ld. AO concluded that the discount given to the dealers / distributors is in the nature of commission on which tax is deductible u/s 194H of the Act which has not been done by the assessee and consequently the same would be liable for disallowance u/s.40(a)(ia) of the Act. F…

DCIT 3(2), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 2273/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…ct tax at source on the discount given to distributors for prepaid cards. 2.3. The ld. AO observed that similar arguments made hereinabove were duly considered by the Hon‟ble Delhi High Court in assessee‟s own case i.e.CIT vs. Idea Cellular Ltd., reported in 325 ITR 148 wherein the issue was decided in favour of the Revenue. Accordingly, the ld. AO concluded that the discount given to the dealers / distributors is in the nature of commission on which tax is deductible u/s 194H of the Act which has not been done by the assessee and consequently the same would be liable for disallowance u/s.40(a)(ia) of the Act. F…

M/S Dickson Electronics, Srinagar vs. Income Tax Officer Ward -3(1), Srinagar

In the result, ground of assessee related addition of interest amount to

ITA 33/ASR/2018[2013-14]Status: DisposedITAT Amritsar27 Jul 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr DR
Section 143(3)Section 194HSection 201Section 250(6)Section 40

…d Sim Card to distributors, is that income shall have accrued and that where there is no accrual of income, tax is not taxable on discount allowed to distributor. The Ld. DR, on the other hand, has placed reliance on the decision in case of Idea Cellular Ltd. 325 ITR 148 Delhi on this issue. It is seen, that the judicial view of the various High Courts is divergent regarding the deductibility or otherwise of tax on discount allowed to distributor on sale of prepaid Sim Card. However, there is no decision by the Hon’ble Jurisdictional High Court, either way. That being so, all the cases having been taken into cons…

Mafatlal Industries Limited, Mumbai vs. ACIT-6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4369/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Jul 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Asst CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6963/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Addl CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6085/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ITA Nos. 2355, 2356, 2925 & 3 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. computed the tax in default u/s 201(1) & 201(1A) to be Rs.3,49,35,242/-. 5. The AO relied on the decision of Hon’ble jurisdictional High Court in the case of Idea Cellular Ltd., 325 ITR 148. The appellant’s contention is that the relationship between the appellant and the prepaid distributors is not that of ‘Principal to Principal’ and hence not in the nature of commission and Section 194H is not applied. The appellant also argued that there is no payment made to the distributors and nor any amount credited into their accounts and h…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ITA Nos. 2355, 2356, 2925 & 3 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. computed the tax in default u/s 201(1) & 201(1A) to be Rs.3,49,35,242/-. 5. The AO relied on the decision of Hon’ble jurisdictional High Court in the case of Idea Cellular Ltd., 325 ITR 148. The appellant’s contention is that the relationship between the appellant and the prepaid distributors is not that of ‘Principal to Principal’ and hence not in the nature of commission and Section 194H is not applied. The appellant also argued that there is no payment made to the distributors and nor any amount credited into their accounts and h…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ITA Nos. 2355, 2356, 2925 & 3 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. computed the tax in default u/s 201(1) & 201(1A) to be Rs.3,49,35,242/-. 5. The AO relied on the decision of Hon’ble jurisdictional High Court in the case of Idea Cellular Ltd., 325 ITR 148. The appellant’s contention is that the relationship between the appellant and the prepaid distributors is not that of ‘Principal to Principal’ and hence not in the nature of commission and Section 194H is not applied. The appellant also argued that there is no payment made to the distributors and nor any amount credited into their accounts and h…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ITA Nos. 2355, 2356, 2925 & 3 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. computed the tax in default u/s 201(1) & 201(1A) to be Rs.3,49,35,242/-. 5. The AO relied on the decision of Hon’ble jurisdictional High Court in the case of Idea Cellular Ltd., 325 ITR 148. The appellant’s contention is that the relationship between the appellant and the prepaid distributors is not that of ‘Principal to Principal’ and hence not in the nature of commission and Section 194H is not applied. The appellant also argued that there is no payment made to the distributors and nor any amount credited into their accounts and h…

DCIT 8(3)(1), Mumbai vs. Tata Teleservices (Mah) Ltd, Navi Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3874/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit, 8(3)(1) Vs. M/S Tata Teleservices Room No. 615, 6Th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, Ttc Industrial Mk Road, Mumbai Estate, Midc 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach1458C Appellant .. Respondent Appellant By : Mr.Vinay Sinha.Dr Respondent By : Mr.Hiten Chande.Ar Date Of Hearing 04.04.2022 Date Of Pronouncement 18.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Mumbai Passed U/S 143(3) & 250 Of The Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Vinay Sinha.DRFor Respondent: Mr.Hiten Chande.AR
Section 143(3)Section 194HSection 32Section 40

…appellant had not deducted any tax at source, the AO disallowed the amount of Rs. 59,30,89,904/- relying on following decisions: - 1 The judgement of Honourable Delhi High Court in the case of CIT XVII Vs Idea Cellular Ltd [2010] 189 Taxman 118 (Delhi)/[2010] 325 ITR 148 (Delhi)/[2010] 230 CTR 43 (Delhi) 2 The judgement of Honourable Kerala High Court in the case of Vodafone Essar Cellular Ltd Vs ACIT [20101 194 Taxman 518 (Kerala)/E20111 332 ITR 255 (Kerala)/[2010] 235 CTR 393 (Kerala) 3 The decision of Honurable ITAT Chennai in the case of ITO, TDS Vs Vodafone Essar Cellular Ltd [2011] 12 taxmann.com 45 (Chenna…

Krishnaswamy Yoganandan, Chennai vs. ITO, Chennai

In the result, appeal filed by the assessee is dismissed

ITA 774/CHNY/2016[2011-2012]Status: DisposedITAT Chennai23 Feb 2022AY 2011-2012

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. AR V. Sreenivasan
Section 194HSection 40

…ed counsel for the assessee that no income has been accrued to the assessee at the time of purchase of recharge coupons. Under very similar set of facts the Hon’bie Dcliii High; Cool lies considered the issue in the case of CIT Vs Idea Cellular Limited [2010] 325 ITR 148 and heId in the head note as under: “TDS — Under section 194H — Commission or discount to distruibutors of SIM cards/ recharge coupons – assessee a cellular operator provides prepaid connection to the subscribers through distributors called prepaid market associates (PMAs) appointed by it — it offers discount for prepaid calling services to its…

M/S. Bharti Cellular Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 735/DEL/2013[2004-05]Status: DisposedITAT Delhi12 Apr 2021AY 2004-05
Section 143(3)Section 147Section 148Section 194HSection 40

…lular Ltd. vs. DCIT 3.2 The Ld. AR also pointed out that while invoking the provisions of Section 147, the Assessing Officer had placed reliance on the judgment of the Hon’ble Delhi High Court in the case of CIT Vs. Idea Cellular Ltd. as reported in (2010) 325 ITR 148 (Delhi) as was apparent from the assessment order itself, but reopening on the basis of such judgment cannot be treated as information for the purposes of reopening. It was submitted that as per provisions of Section 147, the Assessing Officer has to have ‘reasons to believe’ which should have a live link to the new information or knowledge whi…

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)

…essee as an ‘assessee in default’ for the discount/commission allowed to its distributors, the AO rejected the discount allowed by the assessee while relying on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Ideal Cellular Limited [(2010) 325 ITR 148] and concluded that the assessee was in default for not deducting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin B…

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)

…essee as an ‘assessee in default’ for the discount/commission allowed to its distributors, the AO rejected the discount allowed by the assessee while relying on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Ideal Cellular Limited [(2010) 325 ITR 148] and concluded that the assessee was in default for not deducting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin B…

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)

…essee as an ‘assessee in default’ for the discount/commission allowed to its distributors, the AO rejected the discount allowed by the assessee while relying on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Ideal Cellular Limited [(2010) 325 ITR 148] and concluded that the assessee was in default for not deducting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin B…

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)

…essee as an ‘assessee in default’ for the discount/commission allowed to its distributors, the AO rejected the discount allowed by the assessee while relying on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Ideal Cellular Limited [(2010) 325 ITR 148] and concluded that the assessee was in default for not deducting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin B…

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)

…essee as an ‘assessee in default’ for the discount/commission allowed to its distributors, the AO rejected the discount allowed by the assessee while relying on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Ideal Cellular Limited [(2010) 325 ITR 148] and concluded that the assessee was in default for not deducting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin B…

DCIT 7(3), Mumbai vs. Tata Sky Ltd, Mumbai

In the result, the appeals of the assessee for the Asst

ITA 3972/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

DCIT 7(3), Mumbai vs. Tata Sky Ltd, Mumbai

In the result, the appeals of the assessee for the Asst

ITA 3971/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…