Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation)

39 Taxmann.com 70High Court2013#2718 most cited

What is Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation) authority for?

The case establishes that in the modern virtual world, an entity's virtual presence, rather than just physical presence, is key to determining its operational extent, especially when equipment is placed at customer premises. This principle guides the characterization of payments to non-residents, often as royalty, attracting withholding tax under Section 195, considering statutory explanations for deemed accrual of income.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Verizon Communications Singapore · Section 9(1)(vi) · Section 9(1)(vii) · Section 195 · royalty income · fees for technical services · withholding tax · non-resident income · virtual presence · deemed accrual · equipment presence · Madras High Court

Sections most often in play

Section 127ASection 143(3)Section 144CSection 144C(10)Section 144C(13)Section 144C(5)Section 144C(8)Section 153

Issues it is cited on

fees for included servicessection 9(1)(vi)fees for technical servicesbusiness connectionroyalty incomesection 9(1)(vii)section 9(1)permanent establishmentsection 195dispute resolution panelnon-residentdouble taxation

Judgments citing Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation)

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

DCIT (International Taxation), New Delhi vs. M/S. Telstra Singapore Pte Ltd., New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 6733/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

M/S Telstra Singapore Pte. Ltd., Singapore vs. DCIT, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 286/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

Telstra Singapore Pte. Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 1548/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

Telstra Singapore Pte. Ltd, Singapore vs. DCIT (International Taxation), New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 3020/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

Micro Inks Pvt. Ltd., ( Formerly Known As Micro Inks Ltd.), Vapi vs. The Income Tax Officer, ( Intl. Taxn.), Surat

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…t the non-resident company has not earned any income by virtue of this reimbursement of expenses. 8.3 The Learned Assessing Officer has relied upon the decision of Honorable Madras High Court in the case of Verizon Communications Singapore Pte Ltd reported in 39 Taxmann.com 70 and held that the payment constitute a Royalty on which withholding tax is deductible under the provisions of Section 195 of the Act. The Appellant Company in fact brought to the notice of the Learned Assessing Officer that the service provider located at Germany has rendered the service to MHM Holding GmbH a non-resident company located in…

The ITO, (International Taxation), Surat vs. Micro Inks Limited, Vapi

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…t the non-resident company has not earned any income by virtue of this reimbursement of expenses. 8.3 The Learned Assessing Officer has relied upon the decision of Honorable Madras High Court in the case of Verizon Communications Singapore Pte Ltd reported in 39 Taxmann.com 70 and held that the payment constitute a Royalty on which withholding tax is deductible under the provisions of Section 195 of the Act. The Appellant Company in fact brought to the notice of the Learned Assessing Officer that the service provider located at Germany has rendered the service to MHM Holding GmbH a non-resident company located in…

M/S Vodafone South Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2473/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Nov 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

M.S Vodafone Mobiles Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2472/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Nov 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2471/BANG/2018[2010-11]Status: DisposedITAT Bangalore28 Nov 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2470/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Nov 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2469/BANG/2018[2008-09 ]Status: DisposedITAT Bangalore28 Nov 2019

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

Joint Commissioner of Income Tax (OSD) Circle-2(1)(It), Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 192/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Nov 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Commissioner of Income Tax(International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2818/BANG/2017[2015-16]Status: DisposedITAT Bangalore28 Nov 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

Deputy Commissioner of Income Tax Circle-2(2) International Taxation, Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1177/BANG/2017[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

Deputy Commissioner of Income Tax Circle-2(2) International Taxation, Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1176/BANG/2017[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

Deputy Commissioner of Income Tax, Bangalore vs. M/S.Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1313/BANG/2016[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1312/BANG/2016[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…

DCIT, Bangalore vs. M/S Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1367/BANG/2015[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment ITA Appeal No. Appellant Respondent Years IT(IT)A Nos. 1160 M/s. Vodafone Idea Ltd., 2013-14 & The Deputy Director of & 1161/Bang/2015 Maruthi Infotech Centre, 2014-15 Income Tax, 11/1, 12/1, Koramangala (International Tax), IT(IT)A No. Amar Jyoti Layout, Circle 1 (1), 2015-16 2818/Bang/2017 Bangalore – 71. Bangalore. PAN: AABCB5847L The Deputy Commissioner of IT(IT)A No. Income Tax, 2013-14 M/s. Vodafone Idea Ltd., 1367/Bang/2015 (International Tax…