What is Hutchison Telecom East Limited v. CIT authority for?

A tribunal can distinguish a High Court judgment, like Hutchison Telecom East v CIT (2015) 375 ITR 566, if commercial arrangements have changed and follow decisions from other High Courts that favour the assessee based on the new terms.

How many judgments cite Hutchison Telecom East Limited v. CIT?

26 judgments on BharatTax cite Hutchison Telecom East Limited v. CIT (375 ITR 566), spanning 2017 to 2022.

Hutchison Telecom East Limited v. CIT (375 ITR 566)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT

Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 268/CHD/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner of Income M/s Liberty Shoes Ltd., बनाम 13th Mile Stone, Tax (OSD) (TDS) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal TAN NO: RTKL00664G अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT "नधा" रती क" ओर से/Assessee by : Sh. Satish Kumar Goel, Advocate सुनवाई क"…

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)

…nal, the change of the commercial arrangement were duly noted. He pointed out that the ITAT distinguished the jurisdictional High Court judgment (Kolkata High Court) in case of 27 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Hutchison Telecom East v/s CIT (375 ITR 566). The ITAT noting the change of the commercial arrangements, in para 8.4 of its Order followed the decision of the Hon’ble Karnataka and Rajasthan High Courts which High Courts (supra) had decided the issue in favour of the assessee taking note of the commercial terms as applicable in the new agreements. He further submitted that both before the…

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)

…nal, the change of the commercial arrangement were duly noted. He pointed out that the ITAT distinguished the jurisdictional High Court judgment (Kolkata High Court) in case of 27 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Hutchison Telecom East v/s CIT (375 ITR 566). The ITAT noting the change of the commercial arrangements, in para 8.4 of its Order followed the decision of the Hon’ble Karnataka and Rajasthan High Courts which High Courts (supra) had decided the issue in favour of the assessee taking note of the commercial terms as applicable in the new agreements. He further submitted that both before the…

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)

…nal, the change of the commercial arrangement were duly noted. He pointed out that the ITAT distinguished the jurisdictional High Court judgment (Kolkata High Court) in case of 27 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Hutchison Telecom East v/s CIT (375 ITR 566). The ITAT noting the change of the commercial arrangements, in para 8.4 of its Order followed the decision of the Hon’ble Karnataka and Rajasthan High Courts which High Courts (supra) had decided the issue in favour of the assessee taking note of the commercial terms as applicable in the new agreements. He further submitted that both before the…

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)

…nal, the change of the commercial arrangement were duly noted. He pointed out that the ITAT distinguished the jurisdictional High Court judgment (Kolkata High Court) in case of 27 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Hutchison Telecom East v/s CIT (375 ITR 566). The ITAT noting the change of the commercial arrangements, in para 8.4 of its Order followed the decision of the Hon’ble Karnataka and Rajasthan High Courts which High Courts (supra) had decided the issue in favour of the assessee taking note of the commercial terms as applicable in the new agreements. He further submitted that both before the…

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)

…nal, the change of the commercial arrangement were duly noted. He pointed out that the ITAT distinguished the jurisdictional High Court judgment (Kolkata High Court) in case of 27 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Hutchison Telecom East v/s CIT (375 ITR 566). The ITAT noting the change of the commercial arrangements, in para 8.4 of its Order followed the decision of the Hon’ble Karnataka and Rajasthan High Courts which High Courts (supra) had decided the issue in favour of the assessee taking note of the commercial terms as applicable in the new agreements. He further submitted that both before the…

VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR

In the result, all four appeals of the assessee are allowed

ITA 306/CTK/2019[2009-10]Status: DisposedITAT Cuttack05 Jun 2020AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Salil Kapoor, Ms Soumya Singh & Nirod PatadeFor Respondent: Shri M.K.Gautam, CIT DR

Section 194HSection 194JSection 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.306 to 309/CTK/2019 Assessment Years : 2009-2010 to 2012-13 Vodafone Idea Limited (formerly Vs. ACIT -TDS, Bhubaneswar. known as Vodafone Mobile Services Limited), Unit-41, E-52, Infocity Chandaka Industrial Estate, Chandrasekharpur, Bhubaneswar. PAN/GIR No.AAACB 2100 P (Appellant) .. ( Respondent) Assessee by : Shri Salil Kapoor, Ms Soumya Singh & Nirod Patade Revenue by : Shri M.K.Gautam, CIT DR Date of Hearing : 19 /02/ 2020 Date of Pronouncement :…

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)

…ent, Hon’ble Rajasthan High Court has considered and examined the applicability of the judgement of Hon’ble ITA Nos. 1942, 2206 & 2207/Bang/2018 Page 5 of 8 Calcutta High Court rendered in the case of Hutchison Telecom East Ltd. Vs. CIT as reported in [2015] 375 ITR 566 on which reliance has been placed by ld. DR of revenue. He also pointed out that in para nos. 58 to 60 of this judgement, Hon’ble Rajasthan High Court has noted that in respect of assessee Idea Cellular Ltd., agreement was examined and issues were decided in favour of the assessee in the department appeals. He drawn our attention to para 59 of th…

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)

…ent, Hon’ble Rajasthan High Court has considered and examined the applicability of the judgement of Hon’ble ITA Nos. 1942, 2206 & 2207/Bang/2018 Page 5 of 8 Calcutta High Court rendered in the case of Hutchison Telecom East Ltd. Vs. CIT as reported in [2015] 375 ITR 566 on which reliance has been placed by ld. DR of revenue. He also pointed out that in para nos. 58 to 60 of this judgement, Hon’ble Rajasthan High Court has noted that in respect of assessee Idea Cellular Ltd., agreement was examined and issues were decided in favour of the assessee in the department appeals. He drawn our attention to para 59 of th…

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)

…ent, Hon’ble Rajasthan High Court has considered and examined the applicability of the judgement of Hon’ble ITA Nos. 1942, 2206 & 2207/Bang/2018 Page 5 of 8 Calcutta High Court rendered in the case of Hutchison Telecom East Ltd. Vs. CIT as reported in [2015] 375 ITR 566 on which reliance has been placed by ld. DR of revenue. He also pointed out that in para nos. 58 to 60 of this judgement, Hon’ble Rajasthan High Court has noted that in respect of assessee Idea Cellular Ltd., agreement was examined and issues were decided in favour of the assessee in the department appeals. He drawn our attention to para 59 of th…

DCIT, CIR-6(2)(1), MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA PVT. LTD., MUMBAI

In the result, Revenue’s appeals are dismissed

ITA 3017/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Nikhil MalaviyaFor Respondent: Shri Abhijit Patankar

Section 143(3)Section 147Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5031/Mum./2016 (Assessment Year : 2006–07) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–8(3)(1), Mumbai v/s Tata Teleservices (M) Ltd. TTC Industrial Area, MIDC Sanpada ……………. Respondent P.O. Turbhe, Navi Mumbai 400 073 PAN – AAACH1458C ITA no.5032/Mum./2016 (Assessment Year : 2007–08) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–8(3)(1), Mumbai v/s Tata Teleservices (M) Ltd. TTC Industrial Area, MIDC Sanpada ……………. Respondent P…

ACIT - 8(3)(1), MUMBAI vs. TATA TELESERVICES (M) LTD., NAVI MUMBAI

In the result, Revenue’s appeals are dismissed

ITA 5031/MUM/2016[2006-07]Status: DisposedITAT Mumbai27 Apr 2018AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Nikhil MalaviyaFor Respondent: Shri Abhijit Patankar

Section 143(3)Section 147Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5031/Mum./2016 (Assessment Year : 2006–07) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–8(3)(1), Mumbai v/s Tata Teleservices (M) Ltd. TTC Industrial Area, MIDC Sanpada ……………. Respondent P.O. Turbhe, Navi Mumbai 400 073 PAN – AAACH1458C ITA no.5032/Mum./2016 (Assessment Year : 2007–08) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–8(3)(1), Mumbai v/s Tata Teleservices (M) Ltd. TTC Industrial Area, MIDC Sanpada ……………. Respondent P…