Vodafone Essar Ltd. v. DRP

340 ITR 352High Court#13470 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also reported as

196 Taxmann 423

Sections most often in play

Section 10AASection 143(3)Section 144BSection 144C(12)Section 144C(13)Section 144C(15)(b)Section 144C(5)Section 147

Judgments citing Vodafone Essar Ltd. v. DRP

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…therefore, the same may be kept open till the outcome of the proceedings pending before the Honb’le Supreme Court on these issues. In support of his contention, he has relied upon Judgment of Hon’ble Delhi High Court in the case of Vodafone Essar Ltd. v. DRP 340 ITR 352 (Del.). There is no dispute that the additional grounds raised by the assessee are purely legal in nature and go to the root of the matter. It is also pertinent to note that for 11 ITA.Nos.490 & 491/Hyd./2022 adjudication of these additional grounds, no fresh material or record or facts are required to be investigated, verified or considered, but…

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…therefore, the same may be kept open till the outcome of the proceedings pending before the Honb’le Supreme Court on these issues. In support of his contention, he has relied upon Judgment of Hon’ble Delhi High Court in the case of Vodafone Essar Ltd. v. DRP 340 ITR 352 (Del.). There is no dispute that the additional grounds raised by the assessee are purely legal in nature and go to the root of the matter. It is also pertinent to note that for 11 ITA.Nos.490 & 491/Hyd./2022 adjudication of these additional grounds, no fresh material or record or facts are required to be investigated, verified or considered, but…

WALVOIL FLUID POWER INDIA PRIVATE LTD,BANGALORE vs. DCIT, BANGALORE

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

ITA 685/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am &Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR&
Section 143(3)

…ections raised by the assessee and the reasons have also not been given as simply the order of TPO and Assessing Officer are referred. We find that similar issue was considered by the Hon'ble Delhi High Court in the aforementioned case of Vodafone Essar Ltd. (340 ITR 352) against the order passed by the DRP. 4.9.1 In view of the above, we find that it is a fit case where this issue should be restored back to the file of DRP to pass a detailed order stating all the objections of the assessee and disposing them by giving a cogent and germane reason for adjudication of the objections of the assessee. We direct accor…

WALVOIL FLUID POWER (INDIA) PRIVATE LTD,BANGALORE vs. DY.CIT OF INCOME TAX, BANGALORE

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

ITA 1892/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am &Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR&
Section 143(3)

…ections raised by the assessee and the reasons have also not been given as simply the order of TPO and Assessing Officer are referred. We find that similar issue was considered by the Hon'ble Delhi High Court in the aforementioned case of Vodafone Essar Ltd. (340 ITR 352) against the order passed by the DRP. 4.9.1 In view of the above, we find that it is a fit case where this issue should be restored back to the file of DRP to pass a detailed order stating all the objections of the assessee and disposing them by giving a cogent and germane reason for adjudication of the objections of the assessee. We direct accor…

M/S. DELPHI CONNECTION SYSTEM INDIA P. LTD(FORMERLY FCI TECHNOLOGY SERVICES LTD),COCHIN vs. THE ACIT, COCHIN

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

ITA 66/COCH/2018[2011-12]Status: DisposedITAT Cochin10 Dec 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 144C(5)

…I.T(TP).A. No. 66/Coch/2018 and the reasons have also not been given as simply the order of TPO and Assessing Officer are referred. We find that similar issue was considered by the Hon'ble Delhi High Court in the aforementioned case of Vodafone Essar Ltd. (340 ITR 352) against the order passed by the DRP. 6.3 In view of the above, we find that it is a fit case where this issue should be restored back to the file of DRP to pass a detailed order stating all the objections of the assessee and disposing them by giving a cogent and germane reason for adjudication of the objections of the assessee. We direct accor…

ORIENT SHIPPING SERVICES LLC,MUMBAI vs. ADDL DIT (IT) RG 4, MUMBAI

In the result, the appeal filed the assessee is allowed subject to the directions given above

ITA 4122/MUM/2013[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2007-08 Orient Shipping Services Llc Addl. Dit (It) Rg 4 1406/107 Technopolis Scindia House, Ballard बना Knowledge Park, 1St Floor, Estate, म/ Mahakali Caves Rd, Chakala Mumbai-400038 Vs. Andheri(E) Mumbai-400015 (Appellant) (Respondent ) P.A. No.Aaaco3855C Appellant By Shri Jitendra Jain (Ar) Revenue By Shri Jasbir Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 07/11/2016 18/11/2016 आदेश क" तार"ख /Date Of Order:

Section 143(3)Section 144C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI "ी अ"मत शु"ला, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Amit Shukla, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2007-08 Orient Shipping Services LLC Addl. DIT (IT) RG 4 1406/107 Technopolis Scindia House, Ballard बना Knowledge Park, 1st Floor, Estate, म/ Mahakali Caves Rd, Chakala Mumbai-400038 Vs. Andheri(E) Mumbai-400015 (Appellant) (Respondent ) P.A. No.AAACO3855C Appellant by Shri Jitendra Jain (AR) Revenue by Shri Jasbir Chauhan (CIT-DR) सुनवाई क"…

ACIT, NEW DELHI vs. M/S. K.S. HOTELS PVT. LTD., NEW DELHI

In the result this appeal of the Revenue is allowed in part

ITA 1432/DEL/2014[2010-11]Status: DisposedITAT Delhi26 May 2016AY 2010-11

Bench: Shri H.S.Sidhu & Shri J. Sudhakar Reddyay: 2010-11 Acit, Circle 5(1) Vs. Ks Hotels Pvt.Ltd. New Delhi B 25, Connaught Place New Delhi Pan: Aaack 4557 B (Appellant) (Respondent)

For Appellant: Sh.P.Dam Kanunjna, Sr.D.RFor Respondent: None
Section 250(6)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2010-11 ACIT, Circle 5(1) vs. KS Hotels Pvt.Ltd. New Delhi B 25, Connaught Place New Delhi PAN: AAACK 4557 B (Appellant) (Respondent) Appellant by : Sh.P.Dam Kanunjna, Sr.D.R. Respondent by : None ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VIII, New Delhi dated 13.12.2013 pertaining to the Assessment Year (hereinafter referred to as the A.Y…

LEXMARK INTERNATIONAL (INDIA) PVT. LTD.,KOLKATA vs. DCIT, C IRCLE- 11, KOLKATA, KOLKATA

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

ITA 1967/KOL/2010[2006-07]Status: DisposedITAT Kolkata09 Dec 2015AY 2006-07

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92C

…I.T.A. No. 1967/KOL./2010 Assessment year: 2006-2007 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1967/KOL/ 2010 Assessment Year : 2006-2007 Lexmark International (India) Pvt. Limited,.........................Appellant DLF IT Park, Block-1, 5th Floor, 08, Major Arterial Road, New Town, Rajathat, Kolkata-700 156 [PAN : AAACL 6752 B] -Vs.- Deputy Commissioner of Income Tax,.......................................Respondent Circle-11, Kolkata Appearances by: Shri R.N. Bajoria, Sr. A…