Idea Cellular Ltd. 325 ITR 148 (Del), Bharti Cellular Ltd. v. ACIT

244 CTR 185High Court2011#15424 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 115JBSection 135Section 14ASection 194HSection 35(2AB)Section 35(3)Section 36(1)(vii)Section 37(1)

Judgments citing Idea Cellular Ltd. 325 ITR 148 (Del), Bharti Cellular Ltd. v. ACIT

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…ctors Limited v. DCIT (ITANo650/Bang/2017), Gaya Sugar Mills Limited v. Nand Kishor Bajoria &Anr. dated November 22.1954, Singapore Airlines and in decision in case of CIT v. Idea Cellular Ltd [2010] 325 ITR 148 (Del HC), Bharti Cellular Limited v. CIT [2011] 244 CTR 185 (Cal. HC) and Vodafone Essar Cellular Ltd v. ACIT [2010] 235 CTR 393 (Ker) M/s. Asian Paints f. He further stated that in case of some dealers, such incentives/trips were not offered to tax, however, in their cases, where reopening was initiated, same was dropped on the basis that in case of Appellant, such expenses would be disallowed. 57. In r…

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Bharat Sanchar Nigam Ltd, Vs. ACIT, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) PAN:AABCB5576G Assessee by : Sh. Tarandeep Singh, Adv Revenue by: Sh. Sukesh Kumar Jain, CIT DR Date of Hearing 15/02/2023 Date of pronouncement 20/02/2023 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 30.01.2017 of Ld. Commissioner of Income Tax…

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

…rities. 7. The AO has referred to various decisions, including: 5 Tata Sky Limited (a) CIT Vs. Singapore Airliner & Other Airlines, 213 Taxman 441 (Del.) (b) ACIT Vs. Bharati Cellular Ltd, 294 ITR (AT) 283, (Kolkata ITAT) (c) Bharti Cellular Ltd. Vs. ACIT, 244 CTR 185 (Cat.) (d) BPL Mobile Cellular Ltd, Writ Petition No. 29202/2005 (Ker. HC) (e) Vodafone Essar Cellular Vs. ACIT, 332 ITR 255 (Ker.) (0 CIT Vs. idea Cellular Ltd, 325 ITR 148 (Del.) (g) CIT Vs. Durga Prasad More, 82 ITR 540 (SC) 8. The AO thereafter held that the facts of the present case are identical to the facts of above cases, where the court…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…he decision of the Hon'ble Delhi High Court in the case of CIT v Idea Cellular Ltd. (325 ITR 145), Hon'ble Kerala High Court in the case of Vodafone Essar Cellular Ltd v ACIT (332 ITR 255) and Hon'ble Calcutta High Court in the case of Bharti Cellular v ACIT (244 CTR 185) and held that the AR had not distinguished the above case laws in so far as similarity of facts and method of accounting were concerned. Further, the Hon'ble Jurisdictional Tribunal in assessee's own case (supra) for A Y 2004-05 to 2009-10 has following the order of the Hon'ble Delhi High Court in Assessee's own case (supra) held the discount al…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…he decision of the Hon'ble Delhi High Court in the case of CIT v Idea Cellular Ltd. (325 ITR 145), Hon'ble Kerala High Court in the case of Vodafone Essar Cellular Ltd v ACIT (332 ITR 255) and Hon'ble Calcutta High Court in the case of Bharti Cellular v ACIT (244 CTR 185) and held that the AR had not distinguished the above case laws in so far as similarity of facts and method of accounting were concerned. Further, the Hon'ble Jurisdictional Tribunal in assessee's own case (supra) for A Y 2004-05 to 2009-10 has following the order of the Hon'ble Delhi High Court in Assessee's own case (supra) held the discount al…

Bharat Sanchar Nigam Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 920/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2017AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 147Section 194HSection 250Section 271(1)(c)Section 40Section 9

…doubt whatsoever that the relationship between BSNL and Franchisees is that of a principal and agent. I have also considered the judgment of Delhi, Kolkata & Kerala High Court in the case of Idea Cellular Ltd. 325 ITR 148 (Del), Bharti Cellular Ltd. vs. ACIT 244 CTR 185 (Cal) and Vodafone Esaar Cellular Ltd. vs. ACIT (2009) 317 ITR (AT) 234 (Cochin), I hold that the discounts allowed and incentives given by the appellant to its Franchisees on sale of its products is in nature of commission and the same attracts the provision of section 194H of the Act. During appellate proceedings the ld. AR has quoted the judgm…

Idea Cellular Ltd. 325 ITR 148 (Del), Bharti Cellular Ltd. v. ACIT (244 CTR 185) — Cited in 6 Judgments | BharatTax