Vodafone India Services (P.) Ltd. v. CIT

385 ITR 169High Court2016#20700 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Read the full judgment

Judgments citing Vodafone India Services (P.) Ltd. v. CIT

Dy Cti, CC-16(1), Mumbai vs. Shipa Shetty, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 478/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Aug 2022AY 2012-13

Section 92A(2)(j)Section 92B

…ia Services (P.) Ltd. v. Union of India [2014] 368 ITR 1 (Born HC) - Para 24 (Pg. 30), 40 (Pg. 37-38) ix. Vodafone India Services (P.) Ltd. v. Union of India [2015] 369 ITR 511 (Born HC) - Para 8 at Pg. 515 x. Vodafone India Services (P.) Ltd. v. CIT [2016] 385 ITR 169 (Born HC) - Pg. 312 and 320 The Ld. AR further submitted that when the machinery provisions fail, then the charging provisions cannot be applied. In this respect, Ld. AR relied upon the decision in the case of CIT v. B.C. Srinivasa Setty [1981] 128 ITR 294 (SC) and CIT v. Official Liquidator, Palai Central Bank Ltd. [1979] 117 ITR 676 (Ker. HC)…

Shilpa Shetty, Mumbai vs. ACIT CC 13, Mumbai

The appeal stands partly allowed

ITA 5433/MUM/2017[2011-12]Status: DisposedITAT Mumbai25 Jun 2019AY 2011-12

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.K. Singh-Ld. DR

Section 14ASection 92ASection 92CSection 92F

…ndia Services (P.) Ltd. v. Union of India [2014] 368 ITR 1 (Born HC) - Para 24 (Pg. 30), 40 (Pg. 37-38) ix. Vodafone India Services (P.) Ltd. v. Union of India [2015] 369 ITR 511 (Born HC) - Para 8 at Pg. 515 x. Vodafone India Services (P.) Ltd. v. CIT [2016] 385 ITR 169 (Born HC) - Pg. 312 and 320 The Ld. AR further submitted that when the machinery provisions fail, then the charging provisions cannot be applied. In this respect, Ld. AR relied upon the decision in the case of CIT v. B.C. Srinivasa Setty [1981] 128 ITR 294 (SC) and CIT v. Official Liquidator, Palai Central Bank Ltd. [1979] 117 ITR 676 (Ker. HC) 1…

Shilpa Shetty, Mumbai vs. ACIT CC 13, Mumbai

ITA 2445/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Aug 2018AY 2010-11

Bench: Hon’Ble Sh. R. C. Sharma, Am & Hon’Ble Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2445/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri Arvind V. SondeFor Respondent: Shri V. Jenardhanan

Section 92ASection 92A(2)(j)Section 92CSection 92F

…ia Services (P.) Ltd. v. Union of India [2014] 368 ITR 1 (Born HC) - Para 24 (Pg. 30), 40 (Pg. 37-38) ix. Vodafone India Services (P.) Ltd. v. Union of India [2015] 369 ITR 511 (Born HC) - Para 8 at Pg. 515 x. Vodafone India Services (P.) Ltd. v. CIT [2016] 385 ITR 169 (Born HC) - Pg. 312 and 320 The Ld. AR further submitted that when the machinery provisions fail, then the charging provisions cannot be applied. In 27 I.T.A. No. 2445/Mum/2014 Shilpa Shetty this respect, Ld. AR relied upon the decision in the case of CIT v. B.C. Srinivasa Setty [1981] 128 ITR 294 (SC) and CIT v. Official Liquidator, Palai Centr…

ACIT (Ltu), New Delhi vs. Max New York Life Insurance Company Ltd., New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 1768/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Oct 2017AY 2002-03

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2002-03

For Appellant: Shri M.S. Syali, Sr. Advocate &For Respondent: Shri Amrendra Kumar, CIT, DR

…of the 21 Act. Such an attempt amounts to redrafting the provision, which obviously cannot be sustained. 19. Reliance of the ld. Senior counsel on the judgment of the Hon'ble Bombay High Court in the case of Vodafone India Services (P) Ltd. VS. CIT (2016) 385 ITR 169 (Bom), in our considered opinion, does not advance his case any further. In that case, the Hon'ble High Court held that before applying provisions of section 92, there ought to be some income chargeable to tax arising from an international transaction. If there is no income chargeable to tax in the first instance, there can be no question of de…