Vodafone South Ltd. v. DDIT (Int. Taxation)

53 Taxmann.com 441Reported decision2015#5548 most cited

What is Vodafone South Ltd. v. DDIT (Int. Taxation) authority for?

Receipts for interconnect services can be considered royalty under the Income Tax Act and Double Taxation Avoidance Agreements (DTAA) if they relate to a 'process'.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Vodafone South Ltd. v. DDIT · section 9(1)(vi) · section 90(2) · royalty · DTAA · fees for technical services · interconnect service charges · process royalty

Sections most often in play

Section 139(1)Section 143Section 143(3)Section 144Section 147Section 148Section 195Section 250

Issues it is cited on

section 90(2)section 9(1)(vi)fees for technical servicessection 9(1)section 90section 144c(13)dispute resolution panelnon-residentfinal assessment orderdouble taxationdraft assessment ordersection 148

Judgments citing Vodafone South Ltd. v. DDIT (Int. Taxation)

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

ITA 509/LKW/2018[2011-12]Status: DisposedITAT Lucknow29 Aug 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 143Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2011-12 Asstt. Commissioner of vs. M/s M.K.U. Pvt. Ltd., 13, Gandhi Income Tax-5, Kanpur Gram, Kanpur-208007 PAN:AACCM6302Q (Appellant) (Respondent) And C.O. No. 23/LKW/2018 A.Y. 2011-12 Asstt. Commissioner of vs. M/s M.K.U. Pvt. Ltd., 13, Gandhi Income Tax-5, Kanpur Gram, Kanpur-208007 PAN:AACCM6302Q (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 23.07.2025 Date of pronouncement: 29.08.2025…

DIALOG AXIATA PLC,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2(1)(1), MUMBAI

ITA 2643/MUM/2022[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 144CSection 147Section 191Section 195Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.2643/Mum/2022 (Assessment Year: 2012-13) Dialog Axiata PLC Vs. Dy. CIT, International Taxation- C/o. Mr. Rohit Verma, Ernst & 2(1)(1), Young, Golf View Coporate Mumbai Tower B, Golf Course Road, Sector 42, Gurugram, Gurgaon, Haryana 122 002 PAN/GIR No. AAHCD 7691 L (Assessee) (Respondent) Assessee by Shri Hiten Chande Respondent by Shri Anil Sant Date of Hearing 19.10.2023 Date of Pronouncement 15.01.2024 ORDER Per Kavitha Rajagopal, J М: The captioned appeal has been filed by the assessee,…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 772/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.771/Mum/2023 & 772/Mum/2023 (Assessment Year :2014-15) M/s. Telefonica UK Limited Vs. Deputy Commissioner 16th Floor, The Ruby of Income Tax 29, Senapati Bapat Marg (International Dadar (W) Taxation)-4(1)(2) Mumbai Mumbai Maharashtra-400 028 PAN/GIR No.AAICT7347J (Appellant) .. (Respondent) Assessee by Shri Hiten Chande Revenue by Shri S Anbuselvam Date of Hearing 29/08/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In so far as appeals…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 771/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.771/Mum/2023 & 772/Mum/2023 (Assessment Year :2014-15) M/s. Telefonica UK Limited Vs. Deputy Commissioner 16th Floor, The Ruby of Income Tax 29, Senapati Bapat Marg (International Dadar (W) Taxation)-4(1)(2) Mumbai Mumbai Maharashtra-400 028 PAN/GIR No.AAICT7347J (Appellant) .. (Respondent) Assessee by Shri Hiten Chande Revenue by Shri S Anbuselvam Date of Hearing 29/08/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In so far as appeals…

M/S. TELECOM ITALIA SPARKLE SINGAPORE PTE. LIMITED,SINGAPORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE 2(1), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed

ITA 580/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…

M/S. TELECOM ITALIA SPARKLE SINGAPORE PTE. LIMITED,SINGAPORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE 2(1), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed

ITA 579/BANG/2020[2009-10]Status: DisposedITAT Bangalore31 Aug 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…

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…

TELEFONICA DE ESPANA SA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE

In the result, all the three appeals filed by the assessee stands partly allowed as indicated hereinabove

ITA 180/BANG/2021[2011-12]Status: DisposedITAT Bangalore10 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 To 2012-13 M/S. Telefonica Depreciation Espana Sa, C/O. Bsr & Co.Llp, 3Rd Floor, Pebble The Acit(It)/Dcit(It), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. Pan: Aahct0411G Appellant Respondent Assessee By : Shri Sharath Rao, Ca Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT DR
Section 147Section 148Section 201Section 234ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 to 2012-13 M/s. Telefonica Depreciation Espana SA, C/o. BSR & Co.LLP, 3rd Floor, Pebble The ACIT(IT)/DCIT(IT), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAHCT0411G APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 25-07-2023 Date of Pronouncem…

M/S. TELEFONICA DE ESPANA SA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 2(2), BANGALORE

In the result, all the three appeals filed by the assessee stands partly allowed as indicated hereinabove

ITA 2657/BANG/2019[2010-11]Status: DisposedITAT Bangalore10 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 To 2012-13 M/S. Telefonica Depreciation Espana Sa, C/O. Bsr & Co.Llp, 3Rd Floor, Pebble The Acit(It)/Dcit(It), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. Pan: Aahct0411G Appellant Respondent Assessee By : Shri Sharath Rao, Ca Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT DR
Section 147Section 148Section 201Section 234ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 to 2012-13 M/s. Telefonica Depreciation Espana SA, C/o. BSR & Co.LLP, 3rd Floor, Pebble The ACIT(IT)/DCIT(IT), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAHCT0411G APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 25-07-2023 Date of Pronouncem…

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 73/PAN/2018 Assessment Year: 2012-13 M/s Shree Balaji Concepts, Vs. Income-tax officer [international Flat No. 19, 1st Floor, Kadar Taxation], Ward -1, Pundalik Manzil, Martres Dias Road, Niwas, Rua-De-Qurem, Panaji, Near Hari Mandir, Margao- Goa – 403 001 403 601 State of Goa [PAN: ABLFS 0416Q] (Appellant) (Respondent) Appellant by : Shri M. R. Hegde, CA & Shri Shravan Swarup, CA Respondent by: Smt. Rijula Uniyal, Sr. DR Date of Hearing: 05.04.2022 D…

M/S. T - 3 ENERGY SERVICES INDIA PVT. LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.826/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 M/s. T-3 Energy Services India Pvt. Ltd., D-II/65-1, MIDC, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. PAN: AACCT9805F Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Arijit Chakravarty and Shraddha Swarup प्रत्यथ…

ANAND TRANSPORT PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

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

ITA 513/CHNY/2017[2011-12]Status: DisposedITAT Chennai28 Jul 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.513/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 M/S. Anand Transport Pvt. Ltd., The Deputy Commissioner Of No. 1, 9Th Street, Dr. Radha Krishnan Vs. Income Tax, Salai, Mylapore, Chennai 600 004. Corporate Circle I(1), [Pan: Aajca2111N] Chennai 600 006. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri B. Koteeswara Rao, Cit सुनवाई क" तार"ख/ Date Of Hearing : 29.05.2017 घोषणा क" तार"ख /Date Of Pronouncement : 28.07.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 5, Chennai Dated 21.01.2017 Relevant To The Assessment Year 2011-12. The Assessee Has Raised Two Effective Grounds, Viz., (I) The Ld. Cit(A) Has Erred In Confirming The Disallowance Made By Invoking The Provisions Of Section 40(A)(I) Of The Income Tax Act, 1961 [“Act” In Short] & (Ii) The Ld. Cit(A) Has Erred In 2

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri B. Koteeswara Rao, CIT
Section 143(3)Section 195Section 40

…आयकर अपील"य अ"धकरण, “बी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Chandra Poojari, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.513/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 M/s. Anand Transport Pvt. Ltd., The Deputy Commissioner of No. 1, 9th Street, Dr. Radha Krishnan Vs. Income Tax, Salai, Mylapore, Chennai 600 004. Corporate Circle I(1), [PAN: AAJCA2111N] Chennai 600 006. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri G. Baskar…

I T C LIMITED,KOLKATA vs. ADIT(IT) 2(1),KOLKATA, KOLKATA

In the result appeal by the Assessee is allowed

ITA 673/KOL/2013[2010-11]Status: DisposedITAT Kolkata01 Mar 2017AY 2010-11

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 673/Kol/2013 Assessment Year : 2010-11 I.T.C. Limited -Vs.- A.D.I.T. (I.T.)-2(1) Kolkata Kolkata [Pan : Aaaci 5950 L] (Appellant) (Respondent) For The Appellant : Shri J.P.Khaitan, Advocate For The Respondent : Shri N.B.Som, Jcit. Sr.Dr

For Appellant: Shri J.P.Khaitan, AdvocateFor Respondent: Shri N.B.Som, JCIT. Sr.DR
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 673/Kol/2013 Assessment Year : 2010-11 I.T.C. Limited -vs.- A.D.I.T. (I.T.)-2(1) Kolkata Kolkata [PAN : AAACI 5950 L] (Appellant) (Respondent) For the Appellant : Shri J.P.Khaitan, Advocate For the Respondent : Shri N.B.Som, JCIT. Sr.DR Date of Hearing : 07.02.2017. Date of Pronouncement : 01.03.2017. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 04.01.2013 of CIT(A)- VI, Kolkata relating to A.Y.2010-11. This appeal arises out of order…

ITO (TDS), NEW DELHI vs. BHARTI AIRTEL LTD., GURGAON

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4077/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

ITO (TDS), NEW DELHI vs. BHARTI AIRTEL LTD., GURGAON

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4076/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3596/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3595/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3594/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

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Vodafone South Ltd. v. DDIT (Int. Taxation) (53 Taxmann.com 441) — Cited in 21 Judgments | BharatTax