Hutchison Telecom East Limited v. CIT

375 ITR 566High Court2015#4576 most cited

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.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

Hutchison Telecom East v CIT · 375 ITR 566 · change in commercial arrangement · ITAT distinguished High Court judgment · Karnataka High Court · Rajasthan High Court · favour of assessee · new agreements · change of facts

Also reported as

59 Taxmann.com 176

Issues it is cited on

resulting companysection 194hinterest under section 201(1a)section 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)section 201section 194tax deducted at sourcesection 20

Judgments citing Hutchison Telecom East Limited v. CIT

ACIT, Cir-3(TDS), Kolkata vs. Vodafone East Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1538/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…d the judgment in the case of Hutchison Telecom East Limited (Supra). The relevant extract is reproduced below:- “42. He has also relied upon the decision of Calcutta High Court in the case of Hutchison Telecom East Ltd. Vs. Commissioner of Income-Tax- (2015) 375 ITR 566 (Cal) ‘2. In consideration of the service to be rendered by him, he shall get a commission at the rates as per the policy to be adopted by the assessee from time to time. 13. The terms and conditions noticed above leave no manner of doubt that the relationship between Poddar Communications and the assessee appearing from the agreement relied upon…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone East Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1537/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…d the judgment in the case of Hutchison Telecom East Limited (Supra). The relevant extract is reproduced below:- “42. He has also relied upon the decision of Calcutta High Court in the case of Hutchison Telecom East Ltd. Vs. Commissioner of Income-Tax- (2015) 375 ITR 566 (Cal) ‘2. In consideration of the service to be rendered by him, he shall get a commission at the rates as per the policy to be adopted by the assessee from time to time. 13. The terms and conditions noticed above leave no manner of doubt that the relationship between Poddar Communications and the assessee appearing from the agreement relied upon…

Vodafone South Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1502/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…d the judgment in the case of Hutchison Telecom East Limited (Supra). The relevant extract is reproduced below:- “42. He has also relied upon the decision of Calcutta High Court in the case of Hutchison Telecom East Ltd. Vs. Commissioner of Income-Tax- (2015) 375 ITR 566 (Cal) ‘2. In consideration of the service to be rendered by him, he shall get a commission at the rates as per the policy to be adopted by the assessee from time to time. 13. The terms and conditions noticed above leave no manner of doubt that the relationship between Poddar Communications and the assessee appearing from the agreement relied upon…

Vodafone South Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1501/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…d the judgment in the case of Hutchison Telecom East Limited (Supra). The relevant extract is reproduced below:- “42. He has also relied upon the decision of Calcutta High Court in the case of Hutchison Telecom East Ltd. Vs. Commissioner of Income-Tax- (2015) 375 ITR 566 (Cal) ‘2. In consideration of the service to be rendered by him, he shall get a commission at the rates as per the policy to be adopted by the assessee from time to time. 13. The terms and conditions noticed above leave no manner of doubt that the relationship between Poddar Communications and the assessee appearing from the agreement relied upon…

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1500/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…d the judgment in the case of Hutchison Telecom East Limited (Supra). The relevant extract is reproduced below:- “42. He has also relied upon the decision of Calcutta High Court in the case of Hutchison Telecom East Ltd. Vs. Commissioner of Income-Tax- (2015) 375 ITR 566 (Cal) ‘2. In consideration of the service to be rendered by him, he shall get a commission at the rates as per the policy to be adopted by the assessee from time to time. 13. The terms and conditions noticed above leave no manner of doubt that the relationship between Poddar Communications and the assessee appearing from the agreement relied upon…

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1499/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…d the judgment in the case of Hutchison Telecom East Limited (Supra). The relevant extract is reproduced below:- “42. He has also relied upon the decision of Calcutta High Court in the case of Hutchison Telecom East Ltd. Vs. Commissioner of Income-Tax- (2015) 375 ITR 566 (Cal) ‘2. In consideration of the service to be rendered by him, he shall get a commission at the rates as per the policy to be adopted by the assessee from time to time. 13. The terms and conditions noticed above leave no manner of doubt that the relationship between Poddar Communications and the assessee appearing from the agreement relied upon…