Vodafone Essar Cellular Ltd. v. ACIT

332 ITR 255High Court2011#2865 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 366,005 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

Read the full judgment

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 Ltd, Mumbai vs. ITO (TDS) 1(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 3785/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Nov 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Rajesh Kumarita No. 3785/Mum/2016 For (Assessment Year 2012-13) M/S. Vodafone Idea Ltd. Ito (Tds)-1(2)(4), (Formerly Known As Idea 803, K.G. Mittal Ayurvedic Cellular Ltd.), Skyline Icon, Vs. Hospital Building, 1St Floor, 86/92 Andheri Kurla Charni Road (W), Road, Marol Naka, Andheri Mumbai-400002. (E), Mumbai-400059. Pan: Aaacb2100P Appellant Respondent

For Appellant: Shri Ronak Doshi with Shri C.D. Joshi (AR)For Respondent: Shri S. Padmaja CIT-DR with Shri V.K. Agarwal ( Sr DR)
Section 133ASection 191Section 194HSection 201Section 201(1)Section 254(1)

…0. As we take note of the views so expressed by Hon'ble Karnataka High Court, we may also note that this issue has been decided against the assessee by, amongst others, Hon'ble Kerala High Court, in the case of Vodafone Essar Cellular Ltd \. Asstt- CIT [2010] 332 ITR 255/194 Taxman 518. The same 11 ITA No. 3785 Mum 2016-M/s. Vodafone Idea Ltd. approach has been adopted by some various other Hon'ble non-jurisdictional High Courts as well, such as in the cases of Bharli Cellular Ltd. \. Asstt. CIT [2013] 354 ITR 507/[2000] 200 Taxman 254/12 taxmann.com 30 (Cal) and CITv. Idea Cellular Ltd. [2010] 325 ITR 148/189…

ITO, New Delhi vs. M/S. Nirja Publishers & Printers Pvt. Ltd., New Delhi

In the result, the Revenue’s Appeal stands dismissed

ITA 1843/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. V.K. Bindal, CA & MsFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 194HSection 2(24)(X)Section 36(1)(va)Section 40Section 43BSection 80I

…s. 40(a)(ia) on account of trade discount offered by the assessee to the buyer, M/s S Chand and Company, the AO by relying upon the decision in the case of M/s Skol Breweries Ltd. (2013) 142 ITD 49 (Mum) and M/s Vodafone Essar Cellular Ltd. vs. DCIT (2011) 332 ITR 255 (Kerala), held that the said discount was in the nature of commission, on which, TDS u/s. 194H was required to be deducted, which the assessee failed to do, hence, the AO made the addition u/s. 40(a)(ia) of the Act. Further, the AO observed that the assessee had claimed expenses under the head employee’s contribution of EPF, out of which certa…

Gm Cmts Cellular Dn, Ahmedabad vs. The Dy. CIT(TDS), Ahmedabad

ITA 2541/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 2541/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2009-10) Gm Cmts Cellular, Dn, बनाम/ Dcit(Tds) Ahmedabad. Bsnl Vs. 3Rd Floor, T. E. Building, Hc Mathur Lane, Bimanagar, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aab Cb5 576 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Shaleen Patni, A.R
Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2541/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2009-10) GM CMTS Cellular, DN, बनाम/ DCIT(TDS) Ahmedabad. BSNL Vs. 3rd Floor, T. E. Building, HC Mathur Lane, Bimanagar, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAB CB5 576 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Shaleen Patni, A.R. Shri S. K. Dev, Sr. DR ""यथ" क" ओर से / Respondent…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 2207/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…le Kerala High Court rendered in the case of CIT Vs. Director, Prasar Bharti as reported in (2010) 325 ITR 205 (Kerala) and also another judgement of Hon’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in favour of the revenue and against the assessee. In particular, our attention was drawn to the Para on the last page of this judgement of Hon’ble Calcutta High Co…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 2206/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…le Kerala High Court rendered in the case of CIT Vs. Director, Prasar Bharti as reported in (2010) 325 ITR 205 (Kerala) and also another judgement of Hon’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in favour of the revenue and against the assessee. In particular, our attention was drawn to the Para on the last page of this judgement of Hon’ble Calcutta High Co…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 1942/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…le Kerala High Court rendered in the case of CIT Vs. Director, Prasar Bharti as reported in (2010) 325 ITR 205 (Kerala) and also another judgement of Hon’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in favour of the revenue and against the assessee. In particular, our attention was drawn to the Para on the last page of this judgement of Hon’ble Calcutta High Co…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy
Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…Airlines, 213 Taxman 441 (Del.) (b) ACIT Vs. Bharati Cellular Ltd, 294 ITR (AT) 283, (Kolkata ITAT) (c) Bharti Cellular Ltd. Vs. ACIT, 244 CTR 185 (Cat.) (d) BPL Mobile Cellular Ltd, Writ Petition No. 29202/2005 (Ker. HC) (e) Vodafone Essar Cellular Vs. ACIT, 332 ITR 255 (Ker.) (0 CIT Vs. idea Cellular Ltd, 325 ITR 148 (Del.) (g) CIT Vs. Durga Prasad More, 82 ITR 540 (SC) 8. The AO thereafter held that the facts of the present case are identical to the facts of above cases, where the courts have held that the nature of payment by telecom operators to the distributors for recharge coupons, prepaid SIM cards etc.…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…s. However, in the second last para of the above High Court order, it has followed the decision of the Hon'ble Delhi High Court in the case of CIT v Idea Cellular Ltd. (325 ITR 145), Hon'ble Kerala High Court in the case of Vodafone Essar Cellular Ltd v ACIT (332 ITR 255) and Hon'ble Calcutta High Court in the case of Bharti Cellular v ACIT (244 CTR 185) and held that the AR had not distinguished the above case laws in so far as similarity of facts and method of accounting were concerned. Further, the Hon'ble Jurisdictional Tribunal in assessee's own case (supra) for A Y 2004-05 to 2009-10 has following the order…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…s. However, in the second last para of the above High Court order, it has followed the decision of the Hon'ble Delhi High Court in the case of CIT v Idea Cellular Ltd. (325 ITR 145), Hon'ble Kerala High Court in the case of Vodafone Essar Cellular Ltd v ACIT (332 ITR 255) and Hon'ble Calcutta High Court in the case of Bharti Cellular v ACIT (244 CTR 185) and held that the AR had not distinguished the above case laws in so far as similarity of facts and method of accounting were concerned. Further, the Hon'ble Jurisdictional Tribunal in assessee's own case (supra) for A Y 2004-05 to 2009-10 has following the order…

DCIT, Cir-6(2)(1), Mumbai vs. Deloitte Touche Tohmatsu India Pvt. Ltd., Mumbai

In the result, Revenue’s appeals are dismissed

ITA 3017/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Nikhil MalaviyaFor Respondent: Shri Abhijit Patankar
Section 143(3)Section 147Section 40

…on'ble Karnataka High Court after considering a number of decisions including the decision of the Hon'ble Delhi High Court in Ideal Cellular Ltd. (supra) and the decision of the Hon'ble Kerala High Court in case of Vodafone Essar Cellular Ltd. v/s ACIT [2011] 332 ITR 255, ultimately concluded that the provisions of section 194H of the Act are not attracted. The Tribunal, Jaipur Bench, in case of M/s. Tata Teleservices Ltd. v/s ITO, ITA no.309/Jp./ 2012, dated 13th March 2015, following the aforesaid decision of the Hon'ble Karnataka High Court has held that provision of section 194H of the Act is not applicable t…

ACIT - 8(3)(1), Mumbai vs. Tata Teleservices (M) Ltd., Navi Mumbai

In the result, Revenue’s appeals are dismissed

ITA 5031/MUM/2016[2006-07]Status: DisposedITAT Mumbai27 Apr 2018AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Nikhil MalaviyaFor Respondent: Shri Abhijit Patankar
Section 143(3)Section 147Section 40

…on'ble Karnataka High Court after considering a number of decisions including the decision of the Hon'ble Delhi High Court in Ideal Cellular Ltd. (supra) and the decision of the Hon'ble Kerala High Court in case of Vodafone Essar Cellular Ltd. v/s ACIT [2011] 332 ITR 255, ultimately concluded that the provisions of section 194H of the Act are not attracted. The Tribunal, Jaipur Bench, in case of M/s. Tata Teleservices Ltd. v/s ITO, ITA no.309/Jp./ 2012, dated 13th March 2015, following the aforesaid decision of the Hon'ble Karnataka High Court has held that provision of section 194H of the Act is not applicable t…

DCIT TDS 1(1), Mumbai vs. Bharat Business Channels Ltd, Mumbai

In the result, appeals of the assessee in both the years are allowed

ITA 7047/MUM/2012[2010-11]Status: DisposedITAT Mumbai20 Mar 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 194CSection 194HSection 194JSection 201Section 201(1)

…ted 10. As we take note of the views so expressed by Hon'ble Karnataka High Court, we may also note that this issue has been decided against the assessee by, amongst others, Hon'ble Kerala High Court, in the case of Vodafone Essar Cellular Ltd vs. ACIT [(2010)332 ITR 255 (Ker)]. The same approach has been adopted by some various other Hon'ble non jurisdictional High Courts as well, such as in the cases of Bharti Cellular Limited Vs ACIT [(2013) 354 ITR 507 (Cal)] and CIT Vs Idea Cellular Limited [(2010) 325 ITR 148 (Del)]. In the case of Vodafone Essar Cellular Ltd (supra) Their Lordships have, inter alia, observ…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 755/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 754/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 377/CHNY/2015[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2015[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 2804/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone Cellular Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1644/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1415/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1414/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…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 Bhar…