Vodafone Essar Cellular Ltd. v. ACIT

332 ITR 255High Court2011#2901 most cited

What is Vodafone Essar Cellular Ltd. v. ACIT authority for?

This case is authority for the proposition that the applicability of section 194H to certain transactions, concerning tax deduction at source on commission or brokerage, is a highly debatable issue with two possible views, a matter currently pending before the Supreme Court.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

Vodafone Essar Cellular Ltd. v. ACIT · Section 194H applicability · TDS on commission · TDS on brokerage · Debatable tax issue · Tax Deduction at Source · Penalty under Income Tax Act · Kerala High Court · Supreme Court SLP · Withholding tax liability · Penalty sections 271 · 272

Issues it is cited on

section 272bbbsection 271bbsection 272aasection 271fbsection 272bbsection 271casection 272bsection 271basection 271fasection 115osection 271gsection 275(1)(a)

Judgments citing Vodafone Essar Cellular Ltd. v. ACIT

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, the appeal filed by the assesse is allowed

ITA 264/IND/2018[10-11]Status: DisposedITAT Indore22 Sept 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

Section 194HSection 201Section 271C

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP no.36446 Page 3 of 9 Idea Cellular Ltd. Page 4 of 9 to 3645 of 2010. The…

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

ITA 410/IND/2018[10-11]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP no.36446 to 3645 of 2010. The Ld. Sr. counsel for the assessee has stated…

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

ITA 409/IND/2018[09-10]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP no.36446 to 3645 of 2010. The Ld. Sr. counsel for the assessee has stated…

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

ITA 408/IND/2018[08-09]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP no.36446 to 3645 of 2010. The Ld. Sr. counsel for the assessee has stated…

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

ITA 407/IND/2018[07-08]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2011 as well as in SLP no.36446 to 3645 of 2010. The Ld. Sr. counsel for the assessee has stated…

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 269/IND/2018[13-14]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2…

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 268/IND/2018[12-13]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2…

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 267/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2…

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 266/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 & ITANo.266 to 269/Ind/2018 Idea Cellular Ltd.. Page 6 of 11 9. It is clear from the above mentioned decisions that the issue of applicability of section 194H in respect of the transactions in question is highly debatable and now pending adjudication before the Hon’ble Supreme Court in SLP no.22317 of 2…

IDEA CELLULAR LTD,MUMBAI vs. DCIT 3(2), MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 2285/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…h Court in the case of Bharti Aritel Ltd., vs. DCIT reported in 372 ITR 33 was distinguished. Similarly, the ld. DR placed reliance on the decision of Hon‟ble Kerala High Court in the case of Vodafone Essar Cellular Ltd., vs. ACIT reported in 194 Taxman 518 / 332 ITR 255 (Ker) wherein the same issue was decided in favour of the Revenue. The ld. DR also placed reliance on the decision of the Hon‟ble Delhi High Court in the case of CIT vs. Idea Cellular Ltd., (assessee herein) reported in 189 Taxman 118 / 325 ITR 148 (Del) wherein the impugned issue was decided in favour of the Revenue. The M/s. Vodafone Idea Ltd.,…

DCIT 3(2), MUMBAI vs. IDEA CELLULAR LTD, MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 2273/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…h Court in the case of Bharti Aritel Ltd., vs. DCIT reported in 372 ITR 33 was distinguished. Similarly, the ld. DR placed reliance on the decision of Hon‟ble Kerala High Court in the case of Vodafone Essar Cellular Ltd., vs. ACIT reported in 194 Taxman 518 / 332 ITR 255 (Ker) wherein the same issue was decided in favour of the Revenue. The ld. DR also placed reliance on the decision of the Hon‟ble Delhi High Court in the case of CIT vs. Idea Cellular Ltd., (assessee herein) reported in 189 Taxman 118 / 325 ITR 148 (Del) wherein the impugned issue was decided in favour of the Revenue. The M/s. Vodafone Idea Ltd.,…

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 3874/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit, 8(3)(1) Vs. M/S Tata Teleservices Room No. 615, 6Th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, Ttc Industrial Mk Road, Mumbai Estate, Midc 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach1458C Appellant .. Respondent Appellant By : Mr.Vinay Sinha.Dr Respondent By : Mr.Hiten Chande.Ar Date Of Hearing 04.04.2022 Date Of Pronouncement 18.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Mumbai Passed U/S 143(3) & 250 Of The Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Vinay Sinha.DRFor Respondent: Mr.Hiten Chande.AR
Section 143(3)Section 194HSection 32Section 40

…e case of CIT XVII Vs Idea Cellular Ltd [2010] 189 Taxman 118 (Delhi)/[2010] 325 ITR 148 (Delhi)/[2010] 230 CTR 43 (Delhi) 2 The judgement of Honourable Kerala High Court in the case of Vodafone Essar Cellular Ltd Vs ACIT [20101 194 Taxman 518 (Kerala)/E20111 332 ITR 255 (Kerala)/[2010] 235 CTR 393 (Kerala) 3 The decision of Honurable ITAT Chennai in the case of ITO, TDS Vs Vodafone Essar Cellular Ltd [2011] 12 taxmann.com 45 (Chennai)/[2011] 46 SOT 211 (Chennai)(URO)/[2011] 141 TJ 461 (Chennai) 4 The decision of Honourable ITAT Cochin in the case of Vodafone Essar Cellular Ltd Vs ACIT, TDS Kochi (2009) 32 SOT 28…

ITO, MEERUT vs. M/S TATA TELESERVICES LTD., MEERUT

The appeals of the Department are dismissed

ITA 1686/DEL/2011[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi27 Sept 2021
Section 194HSection 201Section 201(1)

…d that in light of the judgment of the Hon’ble Delhi High Court in the case of CIT vs. Idea Cellular Ltd. in Appeal Nos.146/2009 and 784/2009 and another judgment of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. vs. ACIT [2011] 332 ITR 255 (Ker.), in ITA No.1742/2009, the assessee was liable to deduct tax at source U/s 194H of the Act on discount offered to the distributors of the Recharge Coupon Vouchers and starter kits. The Ld. CIT-DR also argued that the Ld. CIT(A) was not justified in accepting some additional evidences without giving proper opportunity to the Assessing Off…

ITO, MEERUT vs. M/S TATA TELESERVICES LTD., MEERUT

The appeals of the Department are dismissed

ITA 1685/DEL/2011[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi27 Sept 2021
Section 194HSection 201Section 201(1)

…d that in light of the judgment of the Hon’ble Delhi High Court in the case of CIT vs. Idea Cellular Ltd. in Appeal Nos.146/2009 and 784/2009 and another judgment of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. vs. ACIT [2011] 332 ITR 255 (Ker.), in ITA No.1742/2009, the assessee was liable to deduct tax at source U/s 194H of the Act on discount offered to the distributors of the Recharge Coupon Vouchers and starter kits. The Ld. CIT-DR also argued that the Ld. CIT(A) was not justified in accepting some additional evidences without giving proper opportunity to the Assessing Off…

M/S. BHARTI CELLULAR LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee stands allowed

ITA 735/DEL/2013[2004-05]Status: DisposedITAT Delhi12 Apr 2021AY 2004-05
Section 143(3)Section 147Section 148Section 194HSection 40

…drawn to the judgment of the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. as reported in [2015] 372 ITR 33 (Kar.) and on another judgment of Hon’ble Kerala High Court in the case Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in [2011] 332 ITR 255 had duly been considered and it had been held that the provisions of section 194H were not attracted to the discount enjoyed by the distributors on the prepaid cards. 3.4 On merits of the disallowance, the Ld. AR argued that the impugned disallowance has been confirmed by the Ld. CIT(A) purely on the ground that the provisions u/s 201 of the…

VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR

In the result, all four appeals of the assessee are allowed

ITA 306/CTK/2019[2009-10]Status: DisposedITAT Cuttack05 Jun 2020AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Salil Kapoor, Ms Soumya Singh & Nirod PatadeFor Respondent: Shri M.K.Gautam, CIT DR
Section 194HSection 194JSection 201(1)Section 201(3)

…service. The distributor is one of the important links in that chain of service.” 29. Reliance is also placed on the judgment of the High Court of Kerala in the case of Vodafone Essar Cellular Ltd. Vs. Assistant Commissioner of Income Tax reported in (2011) 332 ITR 255, where the Cochin Bench held that the service can only be rendered and cannot be sold. The judgment at Para Nos.4 to 6, reads as under: P a g e 12 | 26 ITA Nos.306 t o 3 09 /C TK/201 9 Assessm ent Y ears : 20 09- 201 0 to 20 12- 13 4. The main question to be considered is whether Section 194H is applicable for the "discount" given by the asses…

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1535/CHNY/2018[2009-10]Status: DisposedITAT Chennai18 May 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

For Respondent: Shri A. Sundararajan, Addl. CIT
Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Idea Cellular Ltd. in 325 ITR 148 as well as various other decisions, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, the Hon’ble Kerala High Court has held that the distributors acted on behalf of the assessee for procuring and retaining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bhart…

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1534/CHNY/2018[2008-09]Status: DisposedITAT Chennai18 May 2020AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

For Respondent: Shri A. Sundararajan, Addl. CIT
Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Idea Cellular Ltd. in 325 ITR 148 as well as various other decisions, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, the Hon’ble Kerala High Court has held that the distributors acted on behalf of the assessee for procuring and retaining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bhart…

ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1349/CHNY/2018[2009-10]Status: DisposedITAT Chennai18 May 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

For Respondent: Shri A. Sundararajan, Addl. CIT
Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Idea Cellular Ltd. in 325 ITR 148 as well as various other decisions, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, the Hon’ble Kerala High Court has held that the distributors acted on behalf of the assessee for procuring and retaining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bhart…

ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1348/CHNY/2018[2008-09]Status: DisposedITAT Chennai18 May 2020AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

For Respondent: Shri A. Sundararajan, Addl. CIT
Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Idea Cellular Ltd. in 325 ITR 148 as well as various other decisions, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, in the case of Vodafone Essar Cellular Ltd. v. ACIT in 332 ITR 255, the Hon’ble Kerala High Court has held that the distributors acted on behalf of the assessee for procuring and retaining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bhart…

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