Vodafone East Limited v. ACIT

43 ITR (Trib) 551Income Tax Appellate Tribunal#17909 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 to 2021.

Also reported as

43 ITR 2

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 East Limited v. ACIT

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)

…deavour of the DR to show similarity between the pre and post 2007 agreements was incorrect. 35. On the second issue, the Ld. Counsel for the assessee relied on the decision rendered by the Kolkata Tribunal in the case of Vodafone East Limited v/s ACIT (2015 43 ITR 2 (Trib.) 0551 (Kolk) which in the Assessee’s case itself had examined the applicability of Section 194J qua the payment of roaming charges to other 36 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 telecom operators. He submitted that the statements of the Technical experts had been duly considered by the Kolkata Bench of the Tribunal and having co…

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)

…deavour of the DR to show similarity between the pre and post 2007 agreements was incorrect. 35. On the second issue, the Ld. Counsel for the assessee relied on the decision rendered by the Kolkata Tribunal in the case of Vodafone East Limited v/s ACIT (2015 43 ITR 2 (Trib.) 0551 (Kolk) which in the Assessee’s case itself had examined the applicability of Section 194J qua the payment of roaming charges to other 36 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 telecom operators. He submitted that the statements of the Technical experts had been duly considered by the Kolkata Bench of the Tribunal and having co…

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)

…deavour of the DR to show similarity between the pre and post 2007 agreements was incorrect. 35. On the second issue, the Ld. Counsel for the assessee relied on the decision rendered by the Kolkata Tribunal in the case of Vodafone East Limited v/s ACIT (2015 43 ITR 2 (Trib.) 0551 (Kolk) which in the Assessee’s case itself had examined the applicability of Section 194J qua the payment of roaming charges to other 36 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 telecom operators. He submitted that the statements of the Technical experts had been duly considered by the Kolkata Bench of the Tribunal and having co…

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)

…deavour of the DR to show similarity between the pre and post 2007 agreements was incorrect. 35. On the second issue, the Ld. Counsel for the assessee relied on the decision rendered by the Kolkata Tribunal in the case of Vodafone East Limited v/s ACIT (2015 43 ITR 2 (Trib.) 0551 (Kolk) which in the Assessee’s case itself had examined the applicability of Section 194J qua the payment of roaming charges to other 36 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 telecom operators. He submitted that the statements of the Technical experts had been duly considered by the Kolkata Bench of the Tribunal and having co…

Vodafone East Limited v. ACIT (43 ITR (Trib) 551) — Cited in 5 Judgments | BharatTax