Vodafone Digilink Limited v. CIT (TDS) Chandigarh

167 ITD 679Income Tax Appellate Tribunal#16928 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 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 Vodafone Digilink Limited v. CIT (TDS) Chandigarh

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)

…el for the 28 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 assessee also relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Kotak Securities Limited (2016) (383 ITR 1), the case of Vodafone Digilink Limited Vs. CIT (TDS) Chandigarh (167 ITD 679), the judgment of the Bombay Bench in the case of Reliance Communication Limited Vs. ACIT (TDS) [(2016) 69 taxmann.com 307 (Mum-Trib)]. The Ld. Counsel submitted that both the issues now stand decided in favour of the Assessee where it was held that there was no obligation on the assessee to withhold tax under the provisions of Section 194H on th…

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)

…el for the 28 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 assessee also relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Kotak Securities Limited (2016) (383 ITR 1), the case of Vodafone Digilink Limited Vs. CIT (TDS) Chandigarh (167 ITD 679), the judgment of the Bombay Bench in the case of Reliance Communication Limited Vs. ACIT (TDS) [(2016) 69 taxmann.com 307 (Mum-Trib)]. The Ld. Counsel submitted that both the issues now stand decided in favour of the Assessee where it was held that there was no obligation on the assessee to withhold tax under the provisions of Section 194H on th…

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)

…el for the 28 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 assessee also relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Kotak Securities Limited (2016) (383 ITR 1), the case of Vodafone Digilink Limited Vs. CIT (TDS) Chandigarh (167 ITD 679), the judgment of the Bombay Bench in the case of Reliance Communication Limited Vs. ACIT (TDS) [(2016) 69 taxmann.com 307 (Mum-Trib)]. The Ld. Counsel submitted that both the issues now stand decided in favour of the Assessee where it was held that there was no obligation on the assessee to withhold tax under the provisions of Section 194H on th…

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)

…el for the 28 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 assessee also relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Kotak Securities Limited (2016) (383 ITR 1), the case of Vodafone Digilink Limited Vs. CIT (TDS) Chandigarh (167 ITD 679), the judgment of the Bombay Bench in the case of Reliance Communication Limited Vs. ACIT (TDS) [(2016) 69 taxmann.com 307 (Mum-Trib)]. The Ld. Counsel submitted that both the issues now stand decided in favour of the Assessee where it was held that there was no obligation on the assessee to withhold tax under the provisions of Section 194H on th…

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)

…el for the 28 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 assessee also relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Kotak Securities Limited (2016) (383 ITR 1), the case of Vodafone Digilink Limited Vs. CIT (TDS) Chandigarh (167 ITD 679), the judgment of the Bombay Bench in the case of Reliance Communication Limited Vs. ACIT (TDS) [(2016) 69 taxmann.com 307 (Mum-Trib)]. The Ld. Counsel submitted that both the issues now stand decided in favour of the Assessee where it was held that there was no obligation on the assessee to withhold tax under the provisions of Section 194H on th…

Vodafone Digilink Limited v. CIT (TDS) Chandigarh (167 ITD 679) — Cited in 5 Judgments | BharatTax