CIT XVII v. Idea Cellular Ltd.

230 CTR 43High Court2010#23792 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Judgments citing CIT XVII v. Idea Cellular Ltd.

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)

…O. 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 (SIM) - Pre- paid or post-paid…

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

…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 (Chennai)/[2011] 46 SOT 211 (Chenn…

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

In the result, appeals filed by the revenue for assessment years 2012-2013

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13

For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)

Section 143Section 143(3)Section 194HSection 194JSection 40

…any tax at source, the AO disallowed the amount of Rs. 57, 24,22, 93Q/- relying on following decisions: - 1 The judgment of Honourable Delhi High Court in the case of CIT XVII Vs Idea Cellular Ltd [2010] 189 Taxman 118 (Dclhi)/[2010] 325 ITR 148 (Delhi/[2010] 230 CTR 43 (Delhi) 2 The judgment of Honourable Kerala. High Court in the case of Vodafonc Essar Cellular Ltd. Vs ACIT [2010] 194 Taxman 518 (Kerala)/ {2011] 332 JTR 255{Kerala)/(2QlQl 235 CTR 393 3 The decision of Honurable ITAT Chennai in the case of 1TO, TDS Vs Vodafone Essar Cellular Ltd [2011] 12 taxmann.com 45 (Chennai)/[2011] 46 SOT 211 (Chennai) (URO…