Idea Cellular Ltd. v. ADIT

172 TTJ 540Income Tax Appellate Tribunal2015#15090 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 193Section 194ASection 2(28A)Section 201(1A)Section 191Section 2(28B)Section 201Section 133(2)

Issues it is cited on

section 193section 191section 2(28a)interest under section 201(1a)right to receiveinterest on securitiesicdssection 9(1)(vii)date of transfersection 194asection 201(1a)fees for technical services

Judgments citing Idea Cellular Ltd. v. ADIT

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2351/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai25 Nov 2024

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

…n 194A of the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in Revenue's appeal are dismissed.” (Emphasis Supplied) 11.2. To the same effect is the decision of Mumbai Bench of the Tribunal in the case of Idea Cellular Ltd. Vs. ADIT [2015] 172 TTJ 540 (Mum. Trib) wherein it was held that as under: “9. Now, the issue before us is, whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" mea…

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2348/MUM/2024[AY 2018-19]Status: DisposedITAT Mumbai25 Nov 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

…n 194A of the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in Revenue's appeal are dismissed.” (Emphasis Supplied) 11.2. To the same effect is the decision of Mumbai Bench of the Tribunal in the case of Idea Cellular Ltd. Vs. ADIT [2015] 172 TTJ 540 (Mum. Trib) wherein it was held that as under: “9. Now, the issue before us is, whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" mea…

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2347/MUM/2024[AY 2019-20]Status: DisposedITAT Mumbai25 Nov 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

…n 194A of the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in Revenue's appeal are dismissed.” (Emphasis Supplied) 11.2. To the same effect is the decision of Mumbai Bench of the Tribunal in the case of Idea Cellular Ltd. Vs. ADIT [2015] 172 TTJ 540 (Mum. Trib) wherein it was held that as under: “9. Now, the issue before us is, whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" mea…

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2345/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai25 Nov 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

…n 194A of the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in Revenue's appeal are dismissed.” (Emphasis Supplied) 11.2. To the same effect is the decision of Mumbai Bench of the Tribunal in the case of Idea Cellular Ltd. Vs. ADIT [2015] 172 TTJ 540 (Mum. Trib) wherein it was held that as under: “9. Now, the issue before us is, whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" mea…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6462/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jun 2020AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…held to be a fees for technical services chargeable to tax in India in terms of article 12 of the DTAA. He further referred to the decision of the coordinate bench in case of Idea Cellular Ltd Versus Additional Director Of Income Tax (International Taxation) 172 TTJ 540 and Capagemini SA versus Asst Commissioner of Income Tax (International Taxation) in ITA number 7198/2012 dated 28th of March 2016, the decision of Neo-Sports Broadcast Private Limited Versus Commissioner Of Income Tax (TDS) Mumbai 159 ITD 136 & circular number 202 dated 5/7/1976 to submit that guarantee commission is neither an interest and nor…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6461/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Jun 2020AY 2009-10

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…held to be a fees for technical services chargeable to tax in India in terms of article 12 of the DTAA. He further referred to the decision of the coordinate bench in case of Idea Cellular Ltd Versus Additional Director Of Income Tax (International Taxation) 172 TTJ 540 and Capagemini SA versus Asst Commissioner of Income Tax (International Taxation) in ITA number 7198/2012 dated 28th of March 2016, the decision of Neo-Sports Broadcast Private Limited Versus Commissioner Of Income Tax (TDS) Mumbai 159 ITD 136 & circular number 202 dated 5/7/1976 to submit that guarantee commission is neither an interest and nor…

Idea Cellular Ltd. v. ADIT (172 TTJ 540) — Cited in 6 Judgments | BharatTax