Vodafone India Services Pvt. Ltd. v. Union of India

37 Taxmann.com 250High Court2013#5626 most cited

What is Vodafone India Services Pvt. Ltd. v. Union of India authority for?

Proceedings before the Dispute Resolution Panel (DRP) are a continuation of the assessment proceedings, not an appeal, and the DRP acts as a corrective mechanism offering a second look at the draft assessment order before a final, appealable order is passed by the Assessing Officer.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Vodafone India Services Pvt. Ltd. v. Union of India · section 144C · DRP proceedings · draft assessment order · final assessment order · appealable order · correcting mechanism · continuation of assessment

Sections most often in play

Section 143(3)Section 144CSection 144C(13)Section 10BSection 144BSection 144C(1)Section 144C(4)Section 144C(5)

Issues it is cited on

section 144c(5)section 92ca(3)section 92section 144csection 92csection 144c(13)associated enterprisedispute resolution panelfinal assessment orderinternational transactiondraft assessment ordersection 144

Judgments citing Vodafone India Services Pvt. Ltd. v. Union of India

The Torrent Pharmaceuticals Ltd., Ahmedabad vs. The ACIT., Circle-8, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1634/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad15 May 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…