CIT, TDS v. Vodafone South Ltd.

241 Taxmann 497High Court2016#1486 most cited

What is CIT, TDS v. Vodafone South Ltd. authority for?

Payments made by one telecom operator to another for providing roaming services are not characterized as royalty or fees for technical services under Section 9, and therefore, do not attract Tax Deducted at Source.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Vodafone South Ltd. · Vodafone South Ltd. · Section 194J · Section 194H · Section 9(1)(vi) · Section 9(1)(vii) · TDS on roaming services · telecom operators · fees for technical services · royalty income · interconnect charges · Section 40(a)(ia)

Also reported as

290 CTR 436

Sections most often in play

Section 143(3)Section 144C(5)Section 35ABBSection 40(a)(ia)Section 92CA(3)Section 115JBSection 143(1)Section 143C

Issues it is cited on

section 9(l)(vii)section 206asection 206aause of equipmentsection 9(l)section 44bbsection 9(l)(vi)section 44bsection 195(2)section 194hsection 194jsection 91

Judgments citing CIT, TDS v. Vodafone South Ltd.

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI BIJAYANANDA PRUSETH (ACCOUNTANT MEMBER) I.T.A. No. 2991/Mum/2023 (Assessment Year: 2020-21) Reliance Jio Infocomm USA Inc., Vs. Deputy Commissioner of Income 3010, Gaylord Parkway, Suite 150, Tax, (International Tax) – 4(1)(1), Mumbai Frisco, Texas – 75034, USA [PAN: AAHCR2879Q] (Appellant) (Respondent) Assessee by Shri Nimesh Vora & Moksha Mehta Revenue by Shri Krishna Kumar, (SR. DR) Date of Hearing 24.03.2026 Date of Pronouncement 17.04.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assess…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),MUMBAI vs. ACIT,. CIRCLE-26(2), NEW DELHI

In the result, all above said grounds are allowed for statistical purpose

ITA 8361/DEL/2019[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri S. K,. Jadav, CIT DR
Section 115JSection 143(3)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRIYOGESH KUMAR U.S.,JUDICIAL MEMBER Vodafone Idea Ltd Vs. ACIT, (earlier known as Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) PAN: AAACB2100P Assessee by : Shri Salil Kapoor, Adv Ms. Soumya Singh, Adv Revenue by: Shri S. K,. Jadav, CIT DR Date of Hearing 13/08/2025 Date of pronouncement 24/10/2025 O R D E R PER SHRI S. RIFAUR RAHMAN: 1. The Assessee Vodafone Idea Ltd…

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

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

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 144C(1)Section 144C(5)Section 92C

…{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\n\"J\" BENCH, MUMBAI\nSHRI RAHUL CHAUDHARY, JUDICIAL MEMBER\nSHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER\n\nITA No. 1073/Del/2015\n(Assessment Year: 2010-2011)\n\nVodafone Digilink Limited\n(Formerly Known As Vodafone Essar Digilink Limited)\nC-48, Okhla Industrial Area, Phase – II,\nNew Delhi – 110020, Maharashtra.\n[PAN: AAACA3202D] ...................... Appellant\n\nVs\n\nDeputy Commissioner of Income Tax\nCircle 26(2), New Delhi ..................... Respondent\n\nITA No. 1158/Del/2015\n(Assessment Year: 2010-2011)\n\nDeputy Commissioner of Income Tax\nCircle…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 6079/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09
For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\n…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 6078/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08
For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 195Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्यके समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\nI…

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

Appeal of the assessee is allowed

ITA 5962/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08
For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 195Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\n…

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)

…M/s Tata Teleservices Ltd. [ITA No. 1417/2018]- regarding. Kindly refer to your e-mail dated 11th April 2022 on the above- mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore vs. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue of liability of deduction of TDS us 194J for payments to other telecom companies for interconnect charges/access/port charges for reaming and data link that no human intervention was involved in the in…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…) v. M/s Tata Teleservices Ltd.[ITA No. 1417/2018]- regarding. Kindly refer to your e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue of liability of deduction of TDS us 194J for payments to other telecom companies for interconnect charges/access/port charges for reaming and data link that no human intervention was Page 14 of 55 [[[…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…) v. M/s Tata Teleservices Ltd.[ITA No. 1417/2018]- regarding. Kindly refer to your e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue of liability of deduction of TDS us 194J for payments to other telecom companies for interconnect charges/access/port charges for reaming and data link that no human intervention was Page 14 of 55 [[[…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…) v. M/s Tata Teleservices Ltd.[ITA No. 1417/2018]- regarding. Kindly refer to your e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue of liability of deduction of TDS us 194J for payments to other telecom companies for interconnect charges/access/port charges for reaming and data link that no human intervention was Page 14 of 55 [[[…

VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LTD WHICH MERGED WITH IDEA CELLULAR LTD AND NOW KNOWN AS VODAFONE IDEA LTD),NEW DELHI vs. ACIT, CIRCLE-78(1), NEW DELHI

The appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 37/DEL/2023[2012-12]Status: DisposedITAT Delhi05 Jun 2024AY 2012-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vodafone Idea Ltd. (Earlier Known As Vs Acit, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P Assessment Year: 2012-13 Acit, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), Known As Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Vibhu Jain, Advocate Revenue By : Shri Amit Katoch, Sr. Dr & Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 05.06.2024

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Amit Katoch, Sr. DR &
Section 133ASection 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Vodafone Idea Ltd. (Earlier known as Vs ACIT, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. PAN: AAACB2100P Assessment Year: 2012-13 ACIT, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), known as Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. PAN: AAACB2100P (Appellant) (Respondent) Assess…

ACIT, CIRCLE-78(1), NEW DELHI vs. VODAFONE MOBILE SERVICES, NEW DELHI

The appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 137/DEL/2021[2012-13]Status: DisposedITAT Delhi05 Jun 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vodafone Idea Ltd. (Earlier Known As Vs Acit, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P Assessment Year: 2012-13 Acit, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), Known As Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Vibhu Jain, Advocate Revenue By : Shri Amit Katoch, Sr. Dr & Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 05.06.2024

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Amit Katoch, Sr. DR &
Section 133ASection 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Vodafone Idea Ltd. (Earlier known as Vs ACIT, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. PAN: AAACB2100P Assessment Year: 2012-13 ACIT, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), known as Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. PAN: AAACB2100P (Appellant) (Respondent) Assess…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…) v. M/s Tata Teleservices Ltd.[ITA No. 1417/2018]- regarding. Kindly refer to your e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue of liability of deduction of TDS us 194J for payments to other telecom companies for interconnect charges/access/port charges for reaming and data link that no human intervention was involved in the in…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…) v. M/s Tata Teleservices Ltd.[ITA No. 1417/2018]- regarding. Kindly refer to your e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue of liability of deduction of TDS us 194J for payments to other telecom companies for interconnect charges/access/port charges for reaming and data link that no human intervention was involved in the in…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), INTERNATIONAL TAXATION, BENGALURU, BENGALURU vs. ORANGE (FORMERLY KNOWN AS FRANCE TELECOM)), FRANCE

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

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)
Section 14Section 147Section 148Section 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 711/Bang/2023 Assessment Year : 2011-12 M/s. Orange The Deputy (formerly known as Commissioner of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. PAN: AACCO8859J APPELLANT RESPONDENT Assessee by : None Revenue by : Shri D.S. Karthik, JCIT (DR) Date of Hearing : 30-11-2023 Date of Pronouncement : 22-12-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the ord…

COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S. COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,UNITED KINGDOM vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 2(1), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

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CIT, TDS v. Vodafone South Ltd. (241 Taxmann 497) — Cited in 77 Judgments | BharatTax