Revenue (i).Bharti Cellular ltd. v. AcIT

244 ITR 185High Court2011#11350 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 272bbbsection 271bbsection 272aasection 271fbsection 272bbsection 271casection 272bsection 271basection 271fasection 115osection 271gsection 275(1)(a)

Judgments citing Revenue (i).Bharti Cellular ltd. v. AcIT

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, the appeal filed by the assesse is allowed

ITA 264/IND/2018[10-11]Status: DisposedITAT Indore22 Sept 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

Section 194HSection 201Section 271C

…Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP…

M/S. Bharti Airtel Limited, Indore vs. The CIT- (TDS), Bhopal

In the result, appeals of assessee are allowed

ITA 410/IND/2018[10-11]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP…

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

In the result, appeals of assessee are allowed

ITA 409/IND/2018[09-10]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP…

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

In the result, appeals of assessee are allowed

ITA 408/IND/2018[08-09]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP…

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

In the result, appeals of assessee are allowed

ITA 407/IND/2018[07-08]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 269/IND/2018[13-14]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…td. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 268/IND/2018[12-13]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…td. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 267/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…td. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 266/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…td. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now…

Revenue (i).Bharti Cellular ltd. v. AcIT (244 ITR 185) — Cited in 9 Judgments | BharatTax