Vodafone East Limited v. ACIT (in

323 ITR 340High Court2011#14013 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2019.

Judgments citing Vodafone East Limited v. ACIT (in

Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, Circle-26(1), New Delhi

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…d to Rackspace has already been allowed by Hon’ble Mumbai Tribunal in the case of ITO vs People Interactive (I) P Ltd [ITA No 2179 to 2182 of 2009] relying upon the decision of Delhi High Court judgment in the case of Asia Satellite Telecommunications Co ltd [323 ITR 340], 2.4 That on the facts and circumstances of the case and in law, Ld. AO erred on ignoring the fact that Rackspace is one of the party to whom the appellant has paid server hosting charges. 2.5 That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in not appreciating the fact that payments were made to non-reside…

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…d to Rackspace has already been allowed by Hon’ble Mumbai Tribunal in the case of ITO vs People Interactive (I) P Ltd [ITA No 2179 to 2182 of 2009] relying upon the decision of Delhi High Court judgment in the case of Asia Satellite Telecommunications Co ltd [323 ITR 340], 2.4 That on the facts and circumstances of the case and in law, Ld. AO erred on ignoring the fact that Rackspace is one of the party to whom the appellant has paid server hosting charges. 2.5 That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in not appreciating the fact that payments were made to non-reside…

ACIT, Circle-3(TDS), Kolkata vs. Railtel Corporation of India Limited (Eastern Region), Kolkata

Appeal is dismissed

ITA 1850/KOL/2017[2013-14]Status: DisposedITAT Kolkata26 Oct 2018AY 2013-14
Section 194Section 194CSection 194JSection 201(1)Section 9(1)(vii)

…he case of Siemens Ltd. v. CIT(A), (in ITA No.43S6/Mum/20 10 dated 12.2.2013). The appellant has also relied on the cases of Vodafone East Limited vs. ACIT (in ITA No.1864/Ko1/2012 dated 15.9.2016) and Asia Satellite Telecommunications Co. Ltd. v. DIT [(2011) 323 ITR 340 (Delhi HC)]. In the former case of the Kolkata Tribunal uses of transmission lines for the purpose of roaming was not held hit by section 194C or Section 1941 or Sec.194J of the Act. In the latter case lease of transponder capacity of satellites for the transport of data through satellite was not held as the services taxable as royalty. Later in…

ITO, WD-3(1), TDS, Kolkata vs. M/S Rcil, (Eastern Region), Kolkata

ITA 735/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…nation-2 as held in the case of Siemens Ltd. v. CIT(A), (in ITA No.43S6/Mum/20 10 dated 12.2.2013). The appellant has also relied on the cases of Vodafone East Limited vs. ACIT (in dated 15.9.2016) and Asia Satellite Telecommunications Co. Ltd. v. DIT [(2011) 323 ITR 340 (Delhi HC)]. In the former case of the Kolkata Tribunal uses of transmission lines for the purpose of roaming was not held hit by section 194C or Section 1941 or Sec.194J of the Act. In the latter case lease of transponder capacity of satellites for the transport of data through satellite was not held as the services taxable as royalty. Later in…

ITO, WD-3(1), TDS, Kolkata vs. M/S Rcil, (Eastern Region), Kolkata

ITA 734/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…nation-2 as held in the case of Siemens Ltd. v. CIT(A), (in ITA No.43S6/Mum/20 10 dated 12.2.2013). The appellant has also relied on the cases of Vodafone East Limited vs. ACIT (in dated 15.9.2016) and Asia Satellite Telecommunications Co. Ltd. v. DIT [(2011) 323 ITR 340 (Delhi HC)]. In the former case of the Kolkata Tribunal uses of transmission lines for the purpose of roaming was not held hit by section 194C or Section 1941 or Sec.194J of the Act. In the latter case lease of transponder capacity of satellites for the transport of data through satellite was not held as the services taxable as royalty. Later in…

ITO, WD-3(1) (TDS), Kolkata vs. M/S Rcil (Eastern Region), Kolkata

ITA 701/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…nation-2 as held in the case of Siemens Ltd. v. CIT(A), (in ITA No.43S6/Mum/20 10 dated 12.2.2013). The appellant has also relied on the cases of Vodafone East Limited vs. ACIT (in dated 15.9.2016) and Asia Satellite Telecommunications Co. Ltd. v. DIT [(2011) 323 ITR 340 (Delhi HC)]. In the former case of the Kolkata Tribunal uses of transmission lines for the purpose of roaming was not held hit by section 194C or Section 1941 or Sec.194J of the Act. In the latter case lease of transponder capacity of satellites for the transport of data through satellite was not held as the services taxable as royalty. Later in…

ITO, WD-3(1) (TDS), Kolkata vs. M/S Rcil (Eastern Region), Kolkata

ITA 700/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 May 2018AY 2010-2011

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…nation-2 as held in the case of Siemens Ltd. v. CIT(A), (in ITA No.43S6/Mum/20 10 dated 12.2.2013). The appellant has also relied on the cases of Vodafone East Limited vs. ACIT (in dated 15.9.2016) and Asia Satellite Telecommunications Co. Ltd. v. DIT [(2011) 323 ITR 340 (Delhi HC)]. In the former case of the Kolkata Tribunal uses of transmission lines for the purpose of roaming was not held hit by section 194C or Section 1941 or Sec.194J of the Act. In the latter case lease of transponder capacity of satellites for the transport of data through satellite was not held as the services taxable as royalty. Later in…

Vodafone East Limited v. ACIT (in (323 ITR 340) — Cited in 7 Judgments | BharatTax