Hindustan Coca Cola v. CIT

402 ITR 539High Court2018#1554 most cited

What is Hindustan Coca Cola v. CIT authority for?

Discounts allowed by a business to grow its operations in a competitive market are acceptable and cannot be disallowed. Expenses incurred for business growth in a competitive world are not to be disallowed.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Hindustan Coca Cola v. CIT · 402 ITR 539 · section 194H · commission · discount · TDS · business expenses · competitive market · business growth

Sections most often in play

Section 40(a)(ia)Section 194HSection 35ABBSection 271(1)(c)Section 143(3)Section 35ABASection 37(1)Section 263

Issues it is cited on

section 35abbsection 272bbbsection 271bbsection 272aasection 271fbsection 272bbsection 271casection 194hsection 272bsection 271basection 271fasection 115o

Judgments citing Hindustan Coca Cola v. CIT

Hero Moto Corp Ltd., New Delhi vs. Neac, Delhi

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 706/Del/2021 (Assessment Year : 2016-17) M/s. Hero Moto Corp. Ltd., National The Grand Plaza, Plot No. 2, Vs. Nelson Mandela Road, e-Assessment Centre, Vasant Kunj, Phase – II, New Delhi – 110 070. Delhi. PAN: AAACH0812J AND STAY APP. No. 127/Del/2021. [ in ITA. No. 706/Del/2021 ] (Assessment Year : 2016-17) M/s. Hero Moto Corp. Ltd., National The Grand Plaza, Plot No. 2, Nelson Mandela Road, Vs. e-Assessment Centre, Vasant…

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)

…the issue following the judgement of Hon’ble Delhi High Court in the case of Idea Cellular Limited (supra), while the Hon’ble Karnataka High Court in Bharti Airtel Ltd. VS. DCIT (372 ITR 33)]; and Rajasthan High Court in Hindustan Coca-Cola Beverages Vs. CIT (402 ITR 539) had decided the issue in favour of the assessee in the case of Vodafone itself. 12. The Ld. Counsel further submitted that in the absence of any decision of the jurisdictional High Court, Punjab & Haryana, in terms of the settled position of law, a view in favour of the assessee should be taken while following the decisions of 13 I.T.As. No. 11…

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)

…the issue following the judgement of Hon’ble Delhi High Court in the case of Idea Cellular Limited (supra), while the Hon’ble Karnataka High Court in Bharti Airtel Ltd. VS. DCIT (372 ITR 33)]; and Rajasthan High Court in Hindustan Coca-Cola Beverages Vs. CIT (402 ITR 539) had decided the issue in favour of the assessee in the case of Vodafone itself. 12. The Ld. Counsel further submitted that in the absence of any decision of the jurisdictional High Court, Punjab & Haryana, in terms of the settled position of law, a view in favour of the assessee should be taken while following the decisions of 13 I.T.As. No. 11…

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)

…the issue following the judgement of Hon’ble Delhi High Court in the case of Idea Cellular Limited (supra), while the Hon’ble Karnataka High Court in Bharti Airtel Ltd. VS. DCIT (372 ITR 33)]; and Rajasthan High Court in Hindustan Coca-Cola Beverages Vs. CIT (402 ITR 539) had decided the issue in favour of the assessee in the case of Vodafone itself. 12. The Ld. Counsel further submitted that in the absence of any decision of the jurisdictional High Court, Punjab & Haryana, in terms of the settled position of law, a view in favour of the assessee should be taken while following the decisions of 13 I.T.As. No. 11…

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)

…the issue following the judgement of Hon’ble Delhi High Court in the case of Idea Cellular Limited (supra), while the Hon’ble Karnataka High Court in Bharti Airtel Ltd. VS. DCIT (372 ITR 33)]; and Rajasthan High Court in Hindustan Coca-Cola Beverages Vs. CIT (402 ITR 539) had decided the issue in favour of the assessee in the case of Vodafone itself. 12. The Ld. Counsel further submitted that in the absence of any decision of the jurisdictional High Court, Punjab & Haryana, in terms of the settled position of law, a view in favour of the assessee should be taken while following the decisions of 13 I.T.As. No. 11…

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)

…the issue following the judgement of Hon’ble Delhi High Court in the case of Idea Cellular Limited (supra), while the Hon’ble Karnataka High Court in Bharti Airtel Ltd. VS. DCIT (372 ITR 33)]; and Rajasthan High Court in Hindustan Coca-Cola Beverages Vs. CIT (402 ITR 539) had decided the issue in favour of the assessee in the case of Vodafone itself. 12. The Ld. Counsel further submitted that in the absence of any decision of the jurisdictional High Court, Punjab & Haryana, in terms of the settled position of law, a view in favour of the assessee should be taken while following the decisions of 13 I.T.As. No. 11…

DCIT, New Delhi vs. M/S Nokia India Pvt. Ltd., Gurgaon

Appeal of the Revenue is dismissed

ITA 5845/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2020AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Section 143(3)Section 144CSection 40

…1 ITA Nos. 5791 & 5845/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Nokia India Pvt. Ltd., Vs DCIT C/o. TEC, Level 18, Circle - 10(2), DLF Cyber City, Phase-III, New Delhi. Building No.5, Tower A, Gurgaon. (PAN : AAACN 2170 R) (APPELLANT) (RESPONDENT) AND DCIT Vs Nokia India Pvt. Ltd., Circle - 10(2), 1st & 2nd Floor, Tower-A, New Delhi. SP Infocity, Indl. Area, Plot No.243, Udyog Vihar, Phase-I, Dundahera, Gurgaon. (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Adv, Sh. Ankul Goyal, Advs Res…

Nokia India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal of the Revenue is dismissed

ITA 5791/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2020AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Section 143(3)Section 144CSection 40

…1 ITA Nos. 5791 & 5845/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Nokia India Pvt. Ltd., Vs DCIT C/o. TEC, Level 18, Circle - 10(2), DLF Cyber City, Phase-III, New Delhi. Building No.5, Tower A, Gurgaon. (PAN : AAACN 2170 R) (APPELLANT) (RESPONDENT) AND DCIT Vs Nokia India Pvt. Ltd., Circle - 10(2), 1st & 2nd Floor, Tower-A, New Delhi. SP Infocity, Indl. Area, Plot No.243, Udyog Vihar, Phase-I, Dundahera, Gurgaon. (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Adv, Sh. Ankul Goyal, Advs Res…

Idea Cellular Ltd, Mumbai vs. ITO (TDS) 1(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 3785/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Nov 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Rajesh Kumarita No. 3785/Mum/2016 For (Assessment Year 2012-13) M/S. Vodafone Idea Ltd. Ito (Tds)-1(2)(4), (Formerly Known As Idea 803, K.G. Mittal Ayurvedic Cellular Ltd.), Skyline Icon, Vs. Hospital Building, 1St Floor, 86/92 Andheri Kurla Charni Road (W), Road, Marol Naka, Andheri Mumbai-400002. (E), Mumbai-400059. Pan: Aaacb2100P Appellant Respondent

For Appellant: Shri Ronak Doshi with Shri C.D. Joshi (AR)For Respondent: Shri S. Padmaja CIT-DR with Shri V.K. Agarwal ( Sr DR)
Section 133ASection 191Section 194HSection 201Section 201(1)Section 254(1)

…commission requiring deduction of tax at source u/s 194H. 5. The ld.AR for the assessee submits that Hon’ble Karnataka High Court and Rajasthan High Court in Bharti Airtel vs DCIT 373 ITR 33 (Kar) and in assessee’s own case by Rajasthan High Court reported at 402 ITR 539 (Raj) held that section 194H is not applicable on sale of prepaid SIM cards to 5 ITA No. 3785 Mum 2016-M/s. Vodafone Idea Ltd. distributors. The ld. AR further submits that Mumbai Tribunal also decided similar issue in the following cases:-  Tata Tele Services vs ACIT ITA No.2043/M/2014,  ACIT Vs Reliance Communications Infrastructure Ltd i…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 2207/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…A No. 90/2018 dated 12.04.2018 copy available on pages 82 to 87 of paper book. He also placed reliance on another judgment of Hon’ble Rajasthan High Court rendered in the case of Hindustan Coca Cola Beverages (P.) Ltd. and others Vs. CIT as reported in [2018] 402 ITR 539 (Rajasthan), copy available on pages 22 to 81 of paper book. He pointed out that in this case, the assessee was also one of the parties and in this regard, he drawn our attention to page 14 of this judgement and pointed out that this is noted by Hon’ble Rajasthan High Court that Mr. Akhil Simlote appeared on behalf of the assessee Idea Cellular L…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 2206/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…A No. 90/2018 dated 12.04.2018 copy available on pages 82 to 87 of paper book. He also placed reliance on another judgment of Hon’ble Rajasthan High Court rendered in the case of Hindustan Coca Cola Beverages (P.) Ltd. and others Vs. CIT as reported in [2018] 402 ITR 539 (Rajasthan), copy available on pages 22 to 81 of paper book. He pointed out that in this case, the assessee was also one of the parties and in this regard, he drawn our attention to page 14 of this judgement and pointed out that this is noted by Hon’ble Rajasthan High Court that Mr. Akhil Simlote appeared on behalf of the assessee Idea Cellular L…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 1942/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…A No. 90/2018 dated 12.04.2018 copy available on pages 82 to 87 of paper book. He also placed reliance on another judgment of Hon’ble Rajasthan High Court rendered in the case of Hindustan Coca Cola Beverages (P.) Ltd. and others Vs. CIT as reported in [2018] 402 ITR 539 (Rajasthan), copy available on pages 22 to 81 of paper book. He pointed out that in this case, the assessee was also one of the parties and in this regard, he drawn our attention to page 14 of this judgement and pointed out that this is noted by Hon’ble Rajasthan High Court that Mr. Akhil Simlote appeared on behalf of the assessee Idea Cellular L…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy
Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…ssessee and it is not relevant whether the assessee was engaged in the business selling of goods or rendering services. Ld. CIT(A) further relied on the decision of Hon'ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages (P.) Ltd. vs. CIT (402 ITR 539). 22. The ld. Counsel further submitted that the difference between the sale price to retailer and the discounted price which the distributor pays to assessee cannot be categorised as commission for the purpose of section 194H of the Act or otherwise. That though Explanation (i) to section 194H of the Act inter alia states that “commission or br…