How many judgments cite Vodafone South Ltd. v. DDIT (Int. Taxation)?

21 judgments on BharatTax cite Vodafone South Ltd. v. DDIT (Int. Taxation) (53 Taxmann.com 441), spanning 2016 to 2025.

Which sections of the Income Tax Act does Vodafone South Ltd. v. DDIT (Int. Taxation) come up under?

It is most often cited in judgments turning on Section 139(1), Section 143, Section 143(3), Section 144, Section 147, Section 148.

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

53 Taxmann.com 441Reported decision2015#5539 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'.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 143 Section 143(3)Section 144 Section 147 Section 148 Section 195 Section 250

Issues it is cited on

section 90(2)section 9(1)(vi)fees for technical services section 9(1)section 90 section 144c(13)dispute resolution panel non-resident final assessment order double taxation draft assessment order section 148

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

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 3593/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-…