Vodafone Essar Cellular v. ACIT

194 Taxmann 518High Court2010#2668 most cited

What is Vodafone Essar Cellular v. ACIT authority for?

Discount paid to distributors on prepaid cards constitutes 'commission' for the purpose of TDS under Section 194H. Consequently, failure to deduct TDS makes the assessee liable under Sections 201(1) and 201(1A).

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

Vodafone Essar Cellular v. ACIT · 194 Taxmann 518 · Section 194H · Section 201(1) · Section 201(1A) · TDS on commission · discount on prepaid cards · assessee in default · Kerala High Court

Read the full judgment

Issues it is cited on

section 194hsection 201(1a)assessee in defaultsection 201(1)section 194section 19section 201section 32section 40(a)section 40(a)(ia)section 20section 154

Judgments citing Vodafone Essar Cellular v. ACIT

M/S. Idea Celluar Ltd., Indore vs. The ITO (TDS)-II, Indore

In the result, the appeal of assessee is allowed for statistical purposes

ITA 758/IND/2013[2010-11]Status: DisposedITAT Indore22 Nov 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd. ITO (TDS)-II (formerly known as M/s. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2100P Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 21.11.2023 Date of Pronouncement 22.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal of the assessee is direc…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 970/IND/2019[2018-19 (Q 4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 969/IND/2019[2018-19 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 968/IND/2019[2017-18 (Q-4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 967/IND/2019[2017-18 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 966/IND/2019[2017-18 (Q 2)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 965/IND/2019[2016-17 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

M/S Bharti Airtel Limited, Indore vs. Deputy Commissioner of Income Tax-TDS, Indore

In the result, appeals of assessee are allowed for statistical purposes

ITA 65/IND/2018[2009-10]Status: DisposedITAT Indore25 May 2023AY 2009-10

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

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITANo.513/Ind/2014 & Assessment Years:2010-11 & 2009-10) M/s. Bharti Airtel Limited ITO-(TDS) Metro Tower, 3rd & 4th Indore Floor, Scheme No.54, Vs. Near Vijay Nagar Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2894 G Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 16.05.2023 Date of Pronouncement 25.05.2023 O R D E R Per Bench: These two appea…

Idea Cellular Limited, Indore vs. Deputy Commissioner of Income Tax TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 309/IND/2018[2014-15 (Q4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. Deputy Commissioner of Income Tax TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 308/IND/2018[2014-15n(Q1-Q3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 172/IND/2018[2017-18 ( Ist Qtr)]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 171/IND/2018[2015-16 ( !st & 2nd Qtr]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 170/IND/2018[16-17 ( 2nd Qtr)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 169/IND/2018[2015-16 ( 4rth Qtr)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 168/IND/2018[2016-17]Status: DisposedITAT Indore25 May 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 167/IND/2018[2015-16 ( 3rd Qtr)]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 166/IND/2018[2016-17 4rth Qtr]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & IT(SS)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

M/S. Bharti Airtel Limited, Indore vs. The ITO TDS-II, Indore

In the result, appeals of assessee are allowed for statistical purposes

ITA 513/IND/2014[2010-11]Status: DisposedITAT Indore25 May 2023AY 2010-11

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

Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITANo.513/Ind/2014 & Assessment Years:2010-11 & 2009-10) M/s. Bharti Airtel Limited ITO-(TDS) Metro Tower, 3rd & 4th Indore Floor, Scheme No.54, Vs. Near Vijay Nagar Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2894 G Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 16.05.2023 Date of Pronouncement 25.05.2023 O R D E R Per Bench: These two appea…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

Vodafone Essar Cellular v. ACIT (194 Taxmann 518) — Cited in 44 Judgments | BharatTax