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409 results for “TDS”+ Section 194Jclear

Sorted by relevance

Mumbai643 Delhi409 Bangalore259 Kolkata201 Chennai168 Karnataka56 Hyderabad41 Jaipur26 Ahmedabad20 Cochin15 Indore15 Pune14 Chandigarh13 Telangana11 Panaji10 Amritsar10 Jabalpur8 Patna8 Raipur8 Rajkot7 Surat7 Dehradun6 Cuttack6 Agra5 Jodhpur4 Calcutta4 Lucknow4 Visakhapatnam3 SC3 Nagpur2 Varanasi2 Ranchi1 Orissa1

Key Topics

Section 194J103 Section 4087 TDS72 Deduction57 Section 194H53 Section 201(1)53 Section 20148 Addition to Income46 Disallowance43 Section 14A

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

Showing 1–20 of 409 · Page 1 of 21

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38

Section 143(3)35

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

TDS u/s 194H is deductible in case of discounts allowed to the distributors on sale of starter Kits and recharge vouchers. Ground no2 is decided in favour of the assessee. 12. Ground no.3 whether the assessee in default for non - deduction of tax at source under the provisions of section 194J

M/S SPEARSEARCH SOLUTIONS,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

Appeal is allowed

ITA 3216/DEL/2025[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Shri Satbeer Singh Godara\Nand\Nshri S. Rifaur Rahman\Nita No.3216/Del/2025\N Assessment Year: 2014-15\Nm/S. Spearsearch Solutions,\Nf-4 & 5, Street No. 3, Near\Nnathu Sweets, Laxmi Nagar,\Nvikas Marg,\Nnew Delhi\Npan: Abofs7069J\N(Appellant)\Nvs.\Nincome Tax Officer,\Nward-77(3),\Nnew Delhi\N(Respondent)\Nassessee By\Ndepartment By\Nsh. P.D. Mittal, Ca\Nsh. Om Prakash, Sr. Dr\Ndate Of Hearing\Ndate Of Pronouncement\N25.09.2025\N25.09.2025\Norder\Nper Satbeer Singh Godara, Jm\Nthis Assessee'S Appeal For Assessment Year 2014-15, Arises\Nagainst The Commissioner Of Income Tax (Appeals)/Addl./Jcit(A)-\N1, Mumbai'S Din & Order No.\Nitba/Apl/S/250/2024-\N25/1074646000(1), Dated 18.03.2025 Involving Proceedings Under\Nsection 201 Of The Income-Tax Act, 1961 (Hereinafter Referred To As\N'The Act').\N2.\Nheard Both The Parties. Case File Perused.\Ncoming To The Assessee'S Sole Substantive Ground That Both\Nthe Learned Lower Authorities Herein Have Erred In Law & On Facts\Nin Treating It As The Assessee In Default In Section 201(1)\Nproceedings We Note At The Outset That The Lower Appellate\Ndiscussion To This Effect Reads As Under:\N“Submission- The Submission Of The Assessee Is Reproduced As Under:\Nsub: Response To Notice U/S 250 Vide Din: Itba/Nfac/F/Apl\N1/2022-23/1050402744(1) Dated 04.03.2023 In Case Of M/S\Nspearsearch Solutions (Pan: Abofs7069] & Tan: Dels389078), F4\N& 5. 1 Fluor.

Section 194Section 194CSection 201Section 201(1)Section 250Section 44ASection 9

TDS under Section 194J.", "result": "Allowed", "sections": [ "201", "201(1)", "201(1A)", "194J", "194C" ], "issues": "Whether the payments made by the assessee

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J