Vodafone East Ltd. v. Addl. CIT

156 ITD 337Income Tax Appellate Tribunal2016#6871 most cited

What is Vodafone East Ltd. v. Addl. CIT authority for?

Payments of roaming charges to other telecom operators do not require deduction of tax at source under sections 194C, 194I, or 194J, and consequently, no disallowance can be made under section 40(a)(ia).

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Vodafone East Ltd. v. Addl. CIT · 156 ITD 337 · roaming charges · TDS · section 194C · section 194I · section 194J · section 40(a)(ia) · telecom operators

Sections most often in play

Section 143(3)Section 35ABBSection 37(1)Section 144C(5)Section 40(a)(ia)Section 92CA(3)Section 115JBSection 143(1)

Issues it is cited on

section 35abbsection 80lacompensatory interestsection 80ia(1)section 80lsection 35absection 72asection 92c(1)bright line testamp expendituresection 35acomparable uncontrolled price method

Judgments citing Vodafone East Ltd. v. Addl. CIT

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…cs (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed supra; and (ii) does not deal with the issue of nature of interest; thus, such a reference made by the Re…

DCIT, Circle 4(2), New Delhi vs. M/S Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…cs (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed supra; and (ii) does not deal with the issue of nature of interest; thus, such a reference made by the Re…

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…cs (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed supra; and (ii) does not deal with the issue of nature of interest; thus, such a reference made by the Re…

DCIT, Circle 4(2), New Delhi vs. Ms Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…cs (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed supra; and (ii) does not deal with the issue of nature of interest; thus, such a reference made by the Re…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), Mumbai vs. ACIT, . Circle-26(2), New Delhi

In the result, all above said grounds are allowed for statistical purpose

ITA 8361/DEL/2019[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri S. K,. Jadav, CIT DR
Section 115JSection 143(3)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRIYOGESH KUMAR U.S.,JUDICIAL MEMBER Vodafone Idea Ltd Vs. ACIT, (earlier known as Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) PAN: AAACB2100P Assessee by : Shri Salil Kapoor, Adv Ms. Soumya Singh, Adv Revenue by: Shri S. K,. Jadav, CIT DR Date of Hearing 13/08/2025 Date of pronouncement 24/10/2025 O R D E R PER SHRI S. RIFAUR RAHMAN: 1. The Assessee Vodafone Idea Ltd…

DCIT, New Delhi vs. M/S. Vodafone Essar Digilink Ltd., New Delhi

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…process of carriage of call from one operator to another. An elaborate discussion has been ITA No.1073/Del/2015 & ITA No.1158/Del/2015 Assessment Year 2010-2011 made in this regard by the Kolkata Bench of the Tribunal in Vodafone East Ltd. v. Addl. CIT [2016] 156 ITD 337/61 taxmann.com 263 (Kol. - Trib.). After discussing the issue at length, the Tribunal eventually held that the payment of roaming charges did not require any deduction of tax at source either u/s. 194C or 194I or 194J and, hence, no disallowance could be made u/s. 40(a)(ia) of the Act. 34. At this stage, it is relevant to mention that after the j…

Vodafone Digilink Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…s of carriage of call from one operator to another. An elaborate discussion has been ITA No.1073/Del/2015 & ITA No.1158/Del/2015 Assessment Year 2010-2011 60 made in this regard by the Kolkata Bench of the Tribunal in Vodafone East Ltd. v. Addl. CIT [2016] 156 ITD 337/61 taxmann.com 263 (Kol. - Trib.). After discussing the issue at length, the Tribunal eventually held that the payment of roaming charges did not require any deduction of tax at source either u/s.194C or 194I or 194J and, hence, no disallowance could be made u/s.40(a)(ia) of the Act. 34. At this stage, it is relevant to mention that after the ju…

Vodafone India Limited, Mumbai vs. Assistant Commissioner of Income Tax-8(3)(2), Mumbai

ITA 2834/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2024AY 2012-13
For Appellant: Shri P.J. PardiwalaFor Respondent: Shri T. Sankar
Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

…section 194J of the Act are attracted on payments made to other telecom operators. The Id. Counsel for the assessee submitted that the issue is squarely covered by the decision of Kolkata Bench of the Tribunal in the case of Vodafone East Ltd. vs. Addl. CIT, 156 ITD 337. 18 M/s. Vodafone India Ltd. 28. The Id. Departmental Representative vehemently placed reliance on the assessment order and the observations of DRP on the issue and prays for dismissing ground No.9 of the appeal. 29. We have heard the submissions made by rival sides and have examined the orders of authorities below. One of the issue before Kolkat…

Vodafone India Ltd, Mumbai vs. Asst CIT 8(3)(2), Mumbai

ITA 884/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2024AY 2011-12
Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

…section 194J of the Act are attracted on payments made to other telecom operators. The Id. Counsel for the assessee submitted that the issue is squarely covered by the decision of Kolkata Bench of the Tribunal in the case of Vodafone East Ltd. vs. Addl. CIT, 156 ITD 337. 18 M/s. Vodafone India Ltd. 28. The Id. Departmental Representative vehemently placed reliance on the assessment order and the observations of DRP on the issue and prays for dismissing ground No.9 of the appeal. 29. We have heard the submissions made by rival sides and have examined the orders of authorities below. One of the issue before Kolkat…

DCIT 8(3)(2), Mumbai vs. M/S Vodafone Idea Limited (Earlier Known As Vodafone India Limited Which Now Stands Merged With Idea Cellular Limited (Icl) and Consequently Known As Vodafone Idea Limited), Mumbai

ITA 1919/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2024AY 2011-12
For Appellant: Shri P.J. PardiwalaFor Respondent: Shri T. Sankar
Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

…section 194J of the Act are attracted on payments made to other telecom operators. The Id. Counsel for the assessee submitted that the issue is squarely covered by the decision of Kolkata Bench of the Tribunal in the case of Vodafone East Ltd. vs. Addl. CIT, 156 ITD 337. 18 M/s. Vodafone India Ltd. 28. The Id. Departmental Representative vehemently placed reliance on the assessment order and the observations of DRP on the issue and prays for dismissing ground No.9 of the appeal. 29. We have heard the submissions made by rival sides and have examined the orders of authorities below. One of the issue before Kolkat…

Vodafone India Ltd, Mumbai vs. DCIT 7(3), Mumbai

In the result, the appeal of the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 1121/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 143(3)Section 3Section 80Section 80I

…section 194J of the Act are attracted on payments made to other telecom operators. The ld. Counsel for the assessee submitted that the issue is squarely covered by the decision of Kolkata Bench of the Tribunal in the case of Vodafone East Ltd. vs. Addl. CIT, 156 ITD 337. 18 M/s. Vodafone India Ltd. 28. The ld. Departmental Representative vehemently placed reliance on the assessment order and the observations of DRP on the issue and prays for dismissing ground No.9 of the appeal. 29. We have heard the submissions made by rival sides and have examined the orders of authorities below. One of the issue before Kolk…

Vodafone Essar Ltd., Mumbai vs. Addl. CIT, Chandigarh

ITA 216/CHANDI/2011[2006-07]Status: DisposedITAT Mumbai16 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 216/ चंडी/2011 (िन.व. 2006-07) आअसं. 1173/चांडी /2011 (िन.व. 2007-08) Vodafone India Ltd. (Formerly Known As ‘ Vodafone Essar Limited’) Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. ...... अपीलाथ"/Appellant Pan:Aaach-5332-B बनाम Vs. Additional Commissioner Of Income Tax, Range -1, ..... ""तवाद"/Respondent Chandigarh. अपीलाथ" "वारा/ Appellant By : Shri Salil Kapoor With S/Shri Vibhu Jain & Ninad Patade ""तवाद" "वारा/Respondent By : Shri Anand Mohan

For Appellant: Shri Salil Kapoor with S/Shri Vibhu Jain and Ninad PatadeFor Respondent: Shri Anand Mohan
Section 115JSection 144C(13)Section 14ASection 234BSection 271(1)(c)Section 40Section 80I

…r section 194J of the Act are attracted on payments made to other telecom operators. The ld.Counsel for the assessee submitted that the issue is squarely covered by the decision of Kolkata Bench of the Tribunal in the case of Vodafone East Ltd. vs. Addl. CIT, 156 ITD 337. 28. The ld. Departmental Representative vehemently placed reliance on the assessment order and the observations of DRP on the issue and prays for dismissing ground No.9 of the appeal. 29. We have heard the submissions made by rival sides and have examined the orders of authorities below. One of the issue before Kolkata Bench of Tribunal in the…

M/S Vodafone Essar Ltd., Mumbai vs. Addl. CIT, Chandigarh

ITA 1173/CHANDI/2011[2007-08]Status: DisposedITAT Mumbai16 Mar 2023AY 2007-08

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 216/ चंडी/2011 (िन.व. 2006-07) आअसं. 1173/चांडी /2011 (िन.व. 2007-08) Vodafone India Ltd. (Formerly Known As ‘ Vodafone Essar Limited’) Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. ...... अपीलाथ"/Appellant Pan:Aaach-5332-B बनाम Vs. Additional Commissioner Of Income Tax, Range -1, ..... ""तवाद"/Respondent Chandigarh. अपीलाथ" "वारा/ Appellant By : Shri Salil Kapoor With S/Shri Vibhu Jain & Ninad Patade ""तवाद" "वारा/Respondent By : Shri Anand Mohan

For Appellant: Shri Salil Kapoor with S/Shri Vibhu Jain and Ninad PatadeFor Respondent: Shri Anand Mohan
Section 115JSection 144C(13)Section 14ASection 234BSection 271(1)(c)Section 40Section 80I

…r section 194J of the Act are attracted on payments made to other telecom operators. The ld.Counsel for the assessee submitted that the issue is squarely covered by the decision of Kolkata Bench of the Tribunal in the case of Vodafone East Ltd. vs. Addl. CIT, 156 ITD 337. 28. The ld. Departmental Representative vehemently placed reliance on the assessment order and the observations of DRP on the issue and prays for dismissing ground No.9 of the appeal. 29. We have heard the submissions made by rival sides and have examined the orders of authorities below. One of the issue before Kolkata Bench of Tribunal in the…

DCIT, New Delhi vs. M/S. Asahi India Glass Ltd., New Delhi

Accordingly, the ground no. 1 raised by the revenue is dismissed

ITA 2501/DEL/2014[2008-09]Status: DisposedITAT Delhi14 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR
Section 115JSection 14ASection 43A

…,11,373/- on account of fluctuation being notional gain was credited to P&L account and reduced from taxable income as the same could not be construed as real income. 37. The coordinate Bench of the Tribunal in the case of Vodafone East Ltd. & Ors. vs. ACIT 156 ITD 337 by relying upon the decision rendered by Hon’ble Supreme Court in case of CIT vs. Woodward Governor of India Pvt. Ltd. 312 ITR 254 decided the identical issue in favour of the taxpayer by returning following findings :- “We have heard the rival submissions and perused the materials available on record. The facts stated hereinabove are undisput…

M/S. Asahi India Glass Limited, New Delhi vs. DCIT, New Delhi

Accordingly, the ground no. 1 raised by the revenue is dismissed

ITA 1638/DEL/2014[2008-09]Status: DisposedITAT Delhi14 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR
Section 115JSection 14ASection 43A

…,11,373/- on account of fluctuation being notional gain was credited to P&L account and reduced from taxable income as the same could not be construed as real income. 37. The coordinate Bench of the Tribunal in the case of Vodafone East Ltd. & Ors. vs. ACIT 156 ITD 337 by relying upon the decision rendered by Hon’ble Supreme Court in case of CIT vs. Woodward Governor of India Pvt. Ltd. 312 ITR 254 decided the identical issue in favour of the taxpayer by returning following findings :- “We have heard the rival submissions and perused the materials available on record. The facts stated hereinabove are undisput…

M/S. Hutchison Telecom East Ltd., Kolkata vs. ACIT, Circle - 57, Kolkata

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT
Section 194JSection 201Section 201(1)

…& 143/Kol/2005 Vodafone East Limited AYs. 2002-03 & 2003-04 8. In defence, the ld AR argued that the following decisions were not brought to the notice of Mumbai Tribunal while rendering the judgement relied upon by the ld DR :- Vodafone East Ltd reported in 156 ITD 337 (Kolkata Trib) ; Dishnet Wireless Ltd vs DCIT in ITA Nos. 320 to 329/Mad/2014 dated 20.7.2015 (Chennai Trib) Bharti Hexacom Ltd vs ITO TDS in ITA No. 656/JP/2010 dated 12.6.2015 (Jaipur Trib) He also placed reliance on the decision of the Hon’ble Karnataka High Court in the case of CIT TDS Bangalore vs Vodafone South ltd reported in (2016) 72 t…