Reliance Communication Limited v. ACIT (TDS)

69 Taxmann.com 307Reported decision2016#14405 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Issues it is cited on

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

Judgments citing Reliance Communication Limited v. ACIT (TDS)

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

COLE PARMER INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 15(1)(2), MUMBAI

Accordingly grounds are allowed

ITA 957/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Sept 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Respondent: Shri Vijay Kumar Jaiswal
Section 143(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) ACIT 15(1)(2), M/s Cole Parmer India Room No. 483A, 4th floor, Pvt. Ltd. Aayakar Bhavan, M.K. बिधम/ 403, A-wing, Delhpi, Road, Mumbai-400 020 Hiranandani Business Vs. Park, Powai, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AAJCS7671K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Madhur Agarwal, AR : by प्रत्यथीकीओरसे/Respondentby : Shri Vijay Kumar Jaiswal, DR सुनवाईकीतारीख/ : 09.09.2019 Dat…

M/S. HUTCHISON TELECOM EAST LTD.,KOLKATA vs. ACIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT
Section 194JSection 201Section 201(1)

…ITA Nos.1101,1102,1291&1292/Kol/20015 CO Nos. 142 & 143/Kol/2005 Vodafone East Limited AYs. 2002-03 & 2003-04 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1101/Kol/2005 Assessment Year: 2002-03 Vodafone East Limited Vs. Assistant Commissioner of Income Tax, (PAN: Circle-57, Kolkata-71 (Appellant) (Respondent) & I.T.A No. 1291/Kol/2005 Assessment Year: 2002-03 Assistant Commissioner of Income Tax, Vs. Vodafone East Limited Circle-57, Kolkata. (Appellant) (Respondent) & C.O. No. 142/Kol/2005 In I.T.A No. 1291/Kol/2005 Assess…

Reliance Communication Limited v. ACIT (TDS) (69 Taxmann.com 307) — Cited in 7 Judgments | BharatTax