Dy. CIT v. Delhi Transco Ltd.

52 Taxmann.com 261Reported decision2014#9095 most cited

What is Dy. CIT v. Delhi Transco Ltd. authority for?

A power utility is not required to deduct TDS under section 194J when using its distribution network to sell energy to end consumers, as this does not involve human element.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2022.

Also referred to as

Dy. CIT v. Delhi Transco Ltd. · TDS · section 194J · distribution network · energy sale · human element · no TDS deduction

Judgments citing Dy. CIT v. Delhi Transco Ltd.

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-2013 & Assessment Year: 2013-2014 The Dy. Commissioner of Income M/s Tata Teleservices Tax- 8(3)(1), (Mah.) Ltd., Room No. 615, 6th Floor, D-26, TTC Industrial Aaykar Bhavan, M.K. Road, Vs. Estate, MIDC Sanpada, Mumbai - 400020 Navi Mumbai - 400703 PAN: AAACH1458C (Appellant) (Respondent) Revenue by : Shri R. Manjunatha Swamy (CIT) Assessee by : Shri Hiten Chande (AR) Date of Hearing: 29/01/2020 Date of Pronouncement: 31/01/2020 O R D E R PER RAM LAL NEGI, JM These appe…

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

In the result, appeal of the revenue is dismissed

ITA 2519/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri R. Manjunatha SwamyFor Respondent: Shri Hiten Chande (AR)
Section 14ASection 194HSection 201(1)Section 254(1)Section 40

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT-8(3)(1) M/s Tata Teleservices (Mah) Room No. 615, 6th Floor, Ltd., D-26, TTC Indl Area Aayakar Bhavan, M.K. Road, MIDC, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. PAN: AAACH1458C Appellant Respondent Appellant by : Shri R. Manjunatha Swamy (CIT-DR) Respondent by : Shri Hiten Chande (AR) Date of Hearing : 21.01.2019 Date of Pronouncement : 30.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue is…

M/S. Hutchison Telecom East Ltd., Kolkata vs. ACIT, Circle - 57, Kolkata

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT
Section 194JSection 201Section 201(1)

…ITA Nos.1101,1102,1291&1292/Kol/20015 CO Nos. 142 & 143/Kol/2005 Vodafone East Limited AYs. 2002-03 & 2003-04 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1101/Kol/2005 Assessment Year: 2002-03 Vodafone East Limited Vs. Assistant Commissioner of Income Tax, (PAN: Circle-57, Kolkata-71 (Appellant) (Respondent) & I.T.A No. 1291/Kol/2005 Assessment Year: 2002-03 Assistant Commissioner of Income Tax, Vs. Vodafone East Limited Circle-57, Kolkata. (Appellant) (Respondent) & C.O. No. 142/Kol/2005 In I.T.A No. 1291/Kol/2005 Assess…

Tata Teleservices(Maharashtra) Ltd, Navi Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, all the appeals are allowed

ITA 2043/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Sparsh BhargavaFor Respondent: Shri B.S. Bist
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.2043/Mum./2014 (Assessment Year : 2009–10) M/s. Tata Teleservices (Maharashtra) Limited D–26, TTC Industrial Area ……………. Appellant MIDC, Sanpada, P.O. Turbhe Navi Mumbai 400 703 PAN –AAACH1458C v/s Asstt. Commissioner of Income Tax ……………. Respondent TDS–3(1), Mumbai ITA no.2044/Mum./2014 (Assessment Year : 2010–11) M/s. Tata Teleservices (Maharashtra) Limited D–26, TTC Industrial Area ……………. Appellant MIDC, Sanpada, P.O. Turbhe Navi Mumbai 400 703 PAN –AAACH1458C v/s Ass…

M/S Vodafone East Ltd.(Formerly Known As Vodafone Essar East Limited), Kolkata vs. A.D.I.T Range - 7, Kol., Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

…I.T.A. No. 1864/KOL./2012 Assessment year: 2009-2010 & Assessment Year : 2010-2011 & Assessment Year : 2010-2011 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri M. Balaganesh, Accountant Member I.T.A. No. 1864/KOL/ 2012 Assessment year : 2009-2010 M/s. Vodafone East Limited,........................................………….…Appellant (Formerly known as Vodafone Essar East Limited), 11, Dr. U.N. Brahmchari Road, Kolkata-700 017 [PAN : AAACU 3796 J] -Vs.- Additional Commissioner of Income Tax,.........…….................Respondent Range-…