Vodafone Services Pvt.ltd. v. UOI

53 Taxmann.com 286High Court2015#8493 most cited

What is Vodafone Services Pvt.ltd. v. UOI authority for?

Chapter X of the Income Tax Act, concerning computation of arm's length price, does not contain a charging provision but serves as a machinery provision. Adjustments under Chapter X cannot create an independent charge of income.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Also referred to as

Vodafone Services Pvt Ltd v UOI · Section 92(1) · Section 115V · Chapter X · arm's length price · associated enterprises · machinery provision · charging provision · transfer pricing adjustment

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Issues it is cited on

section 115vsection 92f(ii)section 92(1)section 115osection 92fsection 43crelated party transactionddtdividend distribution taxaccumulated profitscorporate guaranteemost appropriate method

Judgments citing Vodafone Services Pvt.ltd. v. UOI

M/S Essar Shipping Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 5(1)(1), Mumbai

In the result, ground no. 5 raised by the assessee is dismissed

ITA 4440/MUM/2024[2020-21]Status: DisposedITAT Mumbai16 May 2025AY 2020-21

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Respondent: Shri. Piyush Chaturvedi
Section 143(2)Section 144Section 144C(1)Section 41Section 92B(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM ITA No. 4440/Mum/2024 (Assessment Year: 2020-21) M/s. Essar Shipping Ltd. 5th Floor, Essar House, 11, Keshav Rao Khadya Marg, Mahalaxmi, Mumbai 400034. Vs. Deputy Commissioner of Income Tax, Circle 5(1)(1), Mumbai PAN/GIR No. AACCE3707D (Appellant) Assessee by Respondent by : Shri. Piyush Chaturvedi : Shri. Kiran Unavekar, SR. DR. Date of Hearing Date of Pronouncement : 19.02.2025 : 16.05.2025 ORDER Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the final as…

M/S. Van-Oord India Pvt. Ltd, Mumbai vs. ACIT Cir 5(3) (2), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1987/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Jan 2024AY 2012-13

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. Van Oord India Pvt. Ltd. 201, 2Nd Floor, Central Plaza, 166 Cst Road, Kalina, Raheja Towers, Opp. Sidbi, Mumbai-400 098 Pan: Aaach5430J ..... Appellant Vs. Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Divesh Chawle, Ld. ARFor Respondent: Shri Asif Karmali, Ld. DR
Section 114Section 250Section 28Section 92(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s. Van Oord India Pvt. Ltd. 201, 2nd floor, Central Plaza, 166 CST Road, Kalina, Raheja Towers, Opp. SIDBI, Mumbai-400 098 PAN: AAACH5430J ..... Appellant Vs. ACIT Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & ACIT Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs. M/s Van Oord India Pvt. Ltd. 201, 2nd floor, Central Plaza, 166 CST Road, Kalina, Raheja Towers, Opp. SIDBI, Mumbai-400 098 M/s Van Oord Indi…

ACIT Circle 5(1)(1), Mumbai vs. M/S Essar Shipping Limited, Mumbai

In the result, appeal filed by the learned AO is dismissed

ITA 2951/MUM/2022[2015-2016]Status: DisposedITAT Mumbai09 Jan 2024AY 2015-2016

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm M/S Essar Shipping Limited Acit, Circle 5(1)(1) Essar House, 11, R.No.568, Aaykar Bhavan, Vs. Kk Marg, Mahalaxmi, M.K. Road, Mumbai-400 020 Mumbai-400 034 (Appellant) (Respondent) Pan No. Aacce3707D

For Appellant: Shri Rishav Patawari, ARFor Respondent: Shri Manoj Sinha, CIT DR
Section 115VSection 143Section 144CSection 28Section 43Section 92Section 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM M/s Essar Shipping Limited ACIT, Circle 5(1)(1) Essar House, 11, r.no.568, Aaykar Bhavan, Vs. KK Marg, Mahalaxmi, M.K. Road, Mumbai-400 020 Mumbai-400 034 (Appellant) (Respondent) PAN No. AACCE3707D Assessee by : Shri Rishav Patawari, AR Revenue by : Shri Manoj Sinha, CIT DR Date of hearing: 20.10.2023 Date of pronouncement : 09.01.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by The Assistant Commissioner Of Income Tax, Circle – 5 (1) (1), Mumbai (The Learned AO)…

Thomas Cook (India) Ltd., Mumbai vs. Addl/ Jt/ Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 1218/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Nov 2023AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon'Ble

Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NO. 752/MUM/2022 (A.Y. 2017-18) Thomas Cook (India) Limited v. Additional/Joint/Dy. /Asst., CIT National e-Assessment Centre Thomas Cook Building Delhi Dr. D.N. Road, Fort Mumbai - 400001 PAN: AAACT4050C (Appellant) (Respondent) Assessee Represented by : Shri J.D. Mistry Shri Madhur Agrawal & Shri Fenil Bhat Department Represented by : Shri K.C. Selvamani Date of Conclusion of Hearing : 26 & 27.09.2023 Date of Pronouncement : 24.11.2023 O R…

Deputy CIT-5(1)(1), Mumbai vs. M/S Essar Shipping Limited, Mumbai

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

ITA 821/MUM/2022[2015-16]Status: DisposedITAT Mumbai14 Nov 2022AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri M Balaganesh, Am आयकरअपीलसं./ I.T.A. No. 821/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) M/S Essar Shipping Dy. Cit-Circle – 5(3)(1), Limited R. No. 568, Aayakar बिधम/ Essar House, 11, K K Bhavan, M. K. Road, Vs. Marg, Mahalaxmi, Mumbai-400 020 Mumbai-400 034 स्थायीलेखासं./जीआइआरसं./ Pan No. Aacce3707D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Prakash R. Mane, Ld. Dr प्रत्यथीकीओरसे/Respondent By : Shri Manoj Patwari/ Shri Rishav Patwari, Ld. Ars सुनवाईकीतारीख/ : 18.08.2022 Date Of Hearing घोषणाकीतारीख / : 14.11.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against Impugned Order Dated 28.02.2022, Passed By Ld. Cit (Appeals)-56, Mumbai For The Quantum Of Assessment Passed U/S 143(3) R.W.S.

For Appellant: Shri Prakash R. ManeFor Respondent: Shri Manoj Patwari/ Shri
Section 115VSection 143(3)Section 28Section 43Section 92Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI M BALAGANESH, AM आयकरअपीलसं./ I.T.A. No. 821/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2015-16) M/s Essar Shipping Dy. CIT-Circle – 5(3)(1), Limited R. No. 568, Aayakar बिधम/ Essar House, 11, K K Bhavan, M. K. Road, Vs. Marg, Mahalaxmi, Mumbai-400 020 Mumbai-400 034 स्थायीलेखासं./जीआइआरसं./ PAN No. AACCE3707D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Prakash R. Mane, Ld. DR प्रत्यथीकीओरसे/Respondent by : Shri Manoj Patwari/ Shri Rishav Patwari, Ld. ARs सुनवाईकीतारीख/ : 18.08.2022 Date…

M/S Information Technology Park Limited, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

ITA 1358/BANG/2018[2010-11]Status: DisposedITAT Bangalore24 Aug 2022AY 2010-11

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(2)Section 143(3)Section 2(22)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.1357 & 1358/Bang/2018 Assessment years : 2009-10 & 2010-11 M/s. Information Technology Vs. The Income Tax Officer, Park Ltd., Ward 3(1)(4), 1st Floor, Innovator Building, Bangalore. International Technology Park, Whitefield Road, Bangalore – 560 066. PAN: AAACI 7042R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.08.2022 Date of Pronouncement : 24.08.2022 O R…

M/S Information Technology Park Limited, Bangalore vs. Income Tax Officer Ward-3(1)(4), Bangalore

ITA 1357/BANG/2018[2009-10]Status: DisposedITAT Bangalore24 Aug 2022AY 2009-10

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(2)Section 143(3)Section 2(22)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.1357 & 1358/Bang/2018 Assessment years : 2009-10 & 2010-11 M/s. Information Technology Vs. The Income Tax Officer, Park Ltd., Ward 3(1)(4), 1st Floor, Innovator Building, Bangalore. International Technology Park, Whitefield Road, Bangalore – 560 066. PAN: AAACI 7042R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.08.2022 Date of Pronouncement : 24.08.2022 O R…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Noida

In the result appeal of the assessee is dismissed

ITA 6102/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Jul 2020AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishitechbooks International Pvt. Ltd, Vs. Acit, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida Pan: Aabct3774A (Appellant) (Respondent)

For Appellant: Shri Manoneet Dalal, AdvFor Respondent: Shri Mritunjoy Baranwal, Sr. DR
Section 234BSection 271Section 92Section 92B(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Techbooks International Pvt. Ltd, Vs. ACIT, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida PAN: AABCT3774A (Appellant) (Respondent) Assessee by : Shri Manoneet Dalal, Adv Shri Yishu Goel, AR Revenue by: Shri Mritunjoy Baranwal, Sr. DR Date of Hearing 12/03/2020 Date of pronouncement 06/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld AO dated 26.10.2016 for the Assessm…

Essar Shipping Limited, Mumbai vs. ACIT-5(1)(2), Mumbai

In the result, ground No.10 is allowed for statistical purposes

ITA 7371/MUM/2017[2013-14]Status: DisposedITAT Mumbai06 Mar 2020AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Vikas Awasthy, Jm Essar Shipping Ltd., Vs. A.C.I.T.-5(1)(2), 11, K.K. Marg, Mahalaxmi, Mumbai. Mumbai-400034. Pan/Gir No.Aacce 3707 D (Appellant) .. (Respondent)

Section 115VSection 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI VIKAS AWASTHY, JM Essar Shipping Ltd., Vs. A.C.I.T.-5(1)(2), 11, K.K. Marg, Mahalaxmi, Mumbai. Mumbai-400034. PAN/GIR No.AACCE 3707 D (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta (AR) Revenue by Ms. Nillu Jaggi (Jt.CIT) Date of Hearing 12/12/2019 Date of Pronouncement 06/03/2020 आदेश / O R D E R PER: R.C. SHARMA, A.M. This is the appeal filed by the assessee against the direction of the Dispute Resolution Panel-1(WZ), Mumbai (in short, the DRP) U/s 144C(5) of the Income Tax Act, 1961 (in short, the Act) dated…

Van Oord India P.Ltd, Mumbai vs. DCIT RG 5(3), Mumbai

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

ITA 720/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Nov 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri Rajesh Kumar

For Appellant: S/Shri Nishant Thakkar, RishiFor Respondent: Shri Rajeev Harit, D.R
Section 115VSection 143(3)Section 144C(13)Section 28Section 43CSection 92Section 92(1)Section 92CSection 92C(4)Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER IT(TP)A No.720/MUM/2015 Assessment Year: 2010-11 Van Oord India Private Limited v. Dy. CIT 201, 2nd Floor, Central Plaza Range 5(3) 166, C.S.T. Road Mumbai Mumbai TAN/PAN:AAACH5430J (Appellant) (Respondent) Assessee by: S/Shri Nishant Thakkar, Rishi Kapadia, Hiten Chande, Jairajesh Nadar and Bhakti Maru, A.Rs Revenue by: Shri Rajeev Harit, D.R. Date of hearing: 26 09 2019 Date of pronouncement: 11 11 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal agains…

Essar Ports Ltd, Mumbai vs. ACIT-6(2)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4444/MUM/2017[2011-12]Status: DisposedITAT Mumbai26 Jun 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhessar Ports Ltd. Acit-6(2)(2), Essar House, 11, Keshavrao Room No. 563 (C), Vs. Khadye Marg, Mahalaxmi, 5Th Floor, Aayakar Bhavan, Mumbai-400034. M.K. Road, Pan: Aaace8391D Mumbai-400020 Appellant Respondent Appellant By : Shri Vijay Mehta & Anuj Kisnadwala Ar’S Respondent By : Shri Mukundraj Chate Dr Date Of Hearing : 18.06.2019 Date Of Pronouncement : 26.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Vijay Mehta & Anuj KisnadwalaFor Respondent: Shri Mukundraj Chate DR
Section 115JSection 14Section 143(3)Section 14ASection 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER Essar Ports Ltd. ACIT-6(2)(2), Essar House, 11, Keshavrao Room No. 563 (c), Vs. Khadye Marg, Mahalaxmi, 5th Floor, Aayakar Bhavan, Mumbai-400034. M.K. Road, PAN: AAACE8391D Mumbai-400020 Appellant Respondent Appellant by : Shri Vijay Mehta & Anuj Kisnadwala AR’s Respondent by : Shri Mukundraj Chate DR Date of Hearing : 18.06.2019 Date of Pronouncement : 26.06.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is direc…

Assistant Commissioner of Income Tax 5(3)(2), Mumbai vs. Van Oord India Private Limited, Mumbai

In the result department’s appeal is dismissed

ITA 10/MUM/2018[2011-12]Status: DisposedITAT Mumbai21 Jun 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri M.K Aggarwal

For Appellant: Shri. Hiten ChandraFor Respondent: Shri. Sunil K Jha
Section 115V

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M.K AGGARWAL, ACCOUNTANT MEMBER ITA no.10/Mum./2018 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant 5(3)(2) Mumbai v/s M/s Van Oord India P. Ltd., 201, 2nd Floor, Kalina Central Plaza, CST Road, Kalina, Santacruz (E) Mumbai ……………. Respondent 400 098 PAN – AAACH5430J C.O no.5/Mum./2019 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant 5(3)(2) Mumbai v/s M/s Van Oord India P. Ltd., 201, 2nd Floor, Kalina Central Plaza, CST Road, Kalina, Santaxruz…

Van Oord India P.Ltd, Mumbai vs. Asst CIT Cir 5(3), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 7228/MUM/2012[2007-08]Status: DisposedITAT Mumbai22 May 2019AY 2007-08

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year : 2007-08

For Appellant: Shri Soli DasturFor Respondent: Shri. V. Justin
Section 115VSection 143(3)Section 250Section 28Section 43CSection 92Section 92CSection 92C(4)Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year : 2007-08 Van Oord India Private Limited, Assistant Commissioner of 201, 2nd Floor, Central Plaza, Income Tax - 5(3), Vs. 166, C.S.T. Road, Mumbai Mumbai [PAN : AAACH5430J] (Appellant) (Respondent) Appellant by : Shri Soli Dastur Shri. Nishant Thakkar Ms. Jasmin Amalsadvala Respondent by : Shri. V. Justin Smt. Malathi Sridharan Shri. Manish Kumar Singh Date of Hearing : 13-05-2019 Date of Pronouncement : 22-05-2019 O R D E R PER G.S. PANNU, VICE PRESID…