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

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

…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 v. Asstt. CIT [2010] 332 ITR 255/194 Taxman 518. The same approach has been Page 44 of 59 adopted by some various other Hon'ble non-jurisdictional High Courts as well, such as in the cases of Bharti Cellular Ltd. v. Asstt. CIT [2013] 354 ITR 507/[2000] 200 Taxman 254/12 taxmann.com 30 (Cal) and CIT v. Idea Cellular Ltd. [2010] 325 ITR 148/189 Taxman 118 (Delhi). In the case of V…