VODAFONE IDEA LTD. v. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION)

152 Taxmann.com 575High Court2023#7682 most cited

What is VODAFONE IDEA LTD. v. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION) authority for?

Payments received from Indian customers cannot be taxed in India under section 9(1)(vi) of the Act if they are not characterized as royalty under the relevant Double Taxation Avoidance Agreement (DTAA). Amendments to the Act cannot be incorporated when construing the scope of 'royalty' in a DTAA.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Vodafone Idea Ltd. v. DDIT · section 9(1)(vi) · royalty · DTAA · amendments · international taxation · non-resident · income from services · taxability in India · Section 144 · Section 147

Sections most often in play

Section 144Section 147Section 201Section 9(1)(vi)Section 115A(1)(b)Section 142(1)Section 144C(1)Section 148

Issues it is cited on

section 9(1)(vi)section 9(1)section 201non-residentsection 20double taxationsection 148section 147section 144transfersection 14india

Judgments citing VODAFONE IDEA LTD. v. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION)

Deputy Commissioner of Income Tax (It), Circle-2(2), Bengaluru vs. Tata Communications (Uk) Limited, United Kingdom

In the result, appeal filed by the Revenue and the CO of the assesseeare dismissed

ITA 39/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Apr 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.39/Bang/2025 Assessment Year : 2018-19

For Appellant: Shri. Ketan Ved, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 115A(1)(b)Section 147Section 148ASection 234ASection 9Section 9(1)(vi)

…IN INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.39/Bang/2025 Assessment Year : 2018-19 DCIT (International Taxation), Vs. M/s. Tata Communications (UK) Ltd., Circle –2(2), Vintners Place, 68 Upper Thames Street, Bangalore. London EC4V3BJ, United Kingdom 999999. PAN :AAHCT 0782 C APPELLANT RESPONDENT CONo.8/Bang/2025 (in ITA No.39/Bang/2025) Assessment Year : 2018-19 M/s. Tata Communications (UK) Ltd., Vs. DCIT (International United Kingdom 999999. Taxation), PAN :AAHCT 0782 C Circle –2(2), Bangalore. APP…

The Pr. Commissioner of Income Tax vs. M/S. Tata Communication (Uk) Ltd

The Appeal is disposed off,

ITA/198/2024HC Karnataka16 Jan 2025

Bench: KRISHNA S DIXIT,G BASAVARAJA

Section 260

…- 1 - NC: 2025:KHC:1611-DB ITA No. 198 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.198 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (2), BANGALORE. …APPELLANTS (BY SRI. SANMATHI E I., ADVOCATE) AND: M/S. TATA COMMUNICATION (UK) LTD., REP BY ITS DIRECTOR VINTNERS PLACE, NO. 68, UPPER THAMES, STREET LONDON EC4V3BJ…

Principal Commissioner of Income Tax vs. Rajasthan Cooperative Dairy Federation Ltd

ITA/28/2024HC Rajasthan24 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

The Commissioner of Income Tax vs. M/S Ibasis Netherlands B.V

ITA/31/2024HC Karnataka02 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 260Section 9(1)(vi)

…- 1 - NC: 2024:KHC:35650-DB ITA No. 31 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 31 OF 2024 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU -560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(2) 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KLORAMANGALA BENGALURU- 560 095. …APPELLANTS (BY SRI. RAVI RAJ Y.V.…

The Commissioner of Income Tax vs. M/S Ibasis Netherlands B.V

ITA/30/2024HC Karnataka10 Jun 2024

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 260A

…- 1 - NC: 2024:KHC:19934-DB ITA No. 30 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 30 OF 2024 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-2(2) 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. …APPELLANTS (BY SRI. M. DI…

The Commissioner of Income Tax vs. M/S Ibasis Netherlands B.V

ITA/28/2024HC Karnataka10 Jun 2024

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 260

…- 1 - NC: 2024:KHC:19932-DB ITA No. 28 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 28 OF 2024 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE-2(2), 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 009. …APPELLANTS (BY SRI. M DILIP…

Globe Teleservices Limited, Hong Kong vs. The Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Bangalore

ITA 349/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Apr 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR
Section 147Section 191Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos. 348 & 349/Bang/2024 Assessment Years : 2014-15 & 2017-18 M/s. Globe Teleservices Ltd., Room No. 603, 6/F, The Star, 16-18, Yip Shing Street, Kwai Chung, Hongkong - 999999 PAN: AAICG8756E APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Rohan Sogani, CA & Shri Naman Maloo, CA Revenue by : Shri A. Sreenivasa Rao, CIT-DR Date of Hearing : 08-04-2024 Date of Pronouncement : 25…

Globe Teleservices Limited, Hong Kong vs. The Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Bangalore

ITA 348/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Apr 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR
Section 147Section 191Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos. 348 & 349/Bang/2024 Assessment Years : 2014-15 & 2017-18 M/s. Globe Teleservices Ltd., Room No. 603, 6/F, The Star, 16-18, Yip Shing Street, Kwai Chung, Hongkong - 999999 PAN: AAICG8756E APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Rohan Sogani, CA & Shri Naman Maloo, CA Revenue by : Shri A. Sreenivasa Rao, CIT-DR Date of Hearing : 08-04-2024 Date of Pronouncement : 25…

Deputy Commissioner of Income Tax, Circle-2(2), International Taxation, Bengaluru, Bangalore vs. Tata Communication (Uk) Limited, United Kingdom

In the result, Revenue’s appeals and the COs of the assessee are dismissed

ITA 865/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Feb 2024AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuit(It)A Nos.864, 865/Bang/2023 Assessment Years : 2009-10, 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Tata Communications (Uk) Ltd., Circle -2(2), International Taxation, Vintners Place, 68 Upper Thames, Bengaluru. Street London Ec4V3Bj, United Kingdom - 999999. Pan : Aahct 0782 C Appellant Respondent C.O.Nos.2, 3/Bang/2024 (In It(It)A Nos. 864, 865/Bang/2023) Assessment Years : 2009-10, 2010-11 M/S. Tata Communictions (Uk) Ltd., Vs. The Deputy Commissioner Of Income Tax, Vintners Place, 68 Upper Thames, Circle -2(2), International Taxation, Street London Ec4V3Bj, Bengaluru. United Kingdom - 999999. Pan : Aahct 0782 C Cross Objector Respondent Appellant By : Shri. Ketan Ved, Ca Respondent By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.02.2024 Date Of Pronouncement : 01.02.2024 O R D E R Per Bench : These Appeals At The Instance Of The Department & Cross- Objections (Co) By The Assessee Are Directed Against Two Orders Of Cit(A)

For Appellant: Shri. Ketan Ved, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 144Section 147Section 148Section 201Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos.864, 865/Bang/2023 Assessment Years : 2009-10, 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. Tata Communications (UK) Ltd., Circle -2(2), International Taxation, Vintners Place, 68 Upper Thames, Bengaluru. Street London EC4V3BJ, United Kingdom - 999999. PAN : AAHCT 0782 C APPELLANT RESPONDENT C.O.Nos.2, 3/Bang/2024 (in IT(IT)A Nos. 864, 865/Bang/2023) Assessment Years : 2009-10, 2010-11 M/s. Tata Communictions (UK) Ltd., Vs. The Deputy Commissio…

Deputy Commissioner of Income Tax, Circle-2(2), International Taxation, Bengaluru vs. Tata Communication (Uk) Limited, United Kingdom

In the result, Revenue’s appeals and the COs of the assessee are dismissed

ITA 864/BANG/2023[2009-10]Status: DisposedITAT Bangalore01 Feb 2024AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuit(It)A Nos.864, 865/Bang/2023 Assessment Years : 2009-10, 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Tata Communications (Uk) Ltd., Circle -2(2), International Taxation, Vintners Place, 68 Upper Thames, Bengaluru. Street London Ec4V3Bj, United Kingdom - 999999. Pan : Aahct 0782 C Appellant Respondent C.O.Nos.2, 3/Bang/2024 (In It(It)A Nos. 864, 865/Bang/2023) Assessment Years : 2009-10, 2010-11 M/S. Tata Communictions (Uk) Ltd., Vs. The Deputy Commissioner Of Income Tax, Vintners Place, 68 Upper Thames, Circle -2(2), International Taxation, Street London Ec4V3Bj, Bengaluru. United Kingdom - 999999. Pan : Aahct 0782 C Cross Objector Respondent Appellant By : Shri. Ketan Ved, Ca Respondent By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.02.2024 Date Of Pronouncement : 01.02.2024 O R D E R Per Bench : These Appeals At The Instance Of The Department & Cross- Objections (Co) By The Assessee Are Directed Against Two Orders Of Cit(A)

For Appellant: Shri. Ketan Ved, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 144Section 147Section 148Section 201Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos.864, 865/Bang/2023 Assessment Years : 2009-10, 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. Tata Communications (UK) Ltd., Circle -2(2), International Taxation, Vintners Place, 68 Upper Thames, Bengaluru. Street London EC4V3BJ, United Kingdom - 999999. PAN : AAHCT 0782 C APPELLANT RESPONDENT C.O.Nos.2, 3/Bang/2024 (in IT(IT)A Nos. 864, 865/Bang/2023) Assessment Years : 2009-10, 2010-11 M/s. Tata Communictions (UK) Ltd., Vs. The Deputy Commissio…

Deputy Commissioner of Income Tax, Circle-2(2), International Taxation, Bengaluru vs. Orange (Formerly Known As France Telecom)), France

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

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)
Section 14Section 147Section 148Section 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 711/Bang/2023 Assessment Year : 2011-12 M/s. Orange The Deputy (formerly known as Commissioner of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. PAN: AACCO8859J APPELLANT RESPONDENT Assessee by : None Revenue by : Shri D.S. Karthik, JCIT (DR) Date of Hearing : 30-11-2023 Date of Pronouncement : 22-12-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the ord…

Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S. Communications Global Network Services Limited, United Kingdom vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

VODAFONE IDEA LTD. v. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION) (152 Taxmann.com 575) — Cited in 14 Judgments | BharatTax