IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE
ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)
Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263
263 wherein he created
demand of TDS u/s 194H out of certain amounts allowed to
distributors/dealers of pre-paid vouchers as well as u/s 194J out of
roaming charges paid to OTOs plus interest. Aggrieved by such order,
the assessee filed first-appeal to CIT(A) but did not get any success.
The assessee filed next appeal ITA No. 265/Ind/2018