ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE SOUTH LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE SOUTH LTD.), KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE EAST LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

ACIT, CIRCLE - 3 (TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE EAST LTD.), KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE SOUTH LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

VODAFONE SOUTH LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

VODAFONE SOUTH LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE EAST LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

transferred to the distributor’ 45. Taking into account the provisions of Section 182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected them in considering the case from

M/S. EPCOS INDIA PRIVATE LIMITED,NADIA vs. JCIT, RANGE - 11, KOLKATA, KOLKATA

Bench: Sri S.S. Godara & Dr. A.L. Saini] I.T.A. No. 278/Kol/2016 Assessment Year: 2011-12 Assessment Year : 2012-13

transfer pricing adjustment ordered by the TPO is set aside with a direction to re-adjudicate only on the issue on which the TPO has found the assessee’s transaction not at arms’ length, which is to be done afresh after taking into consideration, the aforesaid documents filed before

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 194H. As already noted, the term ‘commission’ as defined in Clause (i) of Explanation 194H includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered, inter alia, for the purpose of buying or selling of goods and as rightly contended by the ld. counsel for the assessee, there

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

transferred to Distributor, The risk of stock remaining unsold, expired etc is with Distributor. Also, it would also demonstrate that the difference between price paid, to Assessee and selling price to Retailer is on his own account and not on account of Assessee and hence Assessee is not a ‘person responsible for paying any income’. In fact, a mere purchase

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

transferred to Distributor, The risk of stock remaining unsold, expired etc is with Distributor. Also, it would also demonstrate that the difference between price paid, to Assessee and selling price to Retailer is on his own account and not on account of Assessee and hence Assessee is not a ‘person responsible for paying any income’. In fact, a mere purchase

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

transferred to Distributor, The risk of stock remaining unsold, expired etc is with Distributor. Also, it would also demonstrate that the difference between price paid, to Assessee and selling price to Retailer is on his own account and not on account of Assessee and hence Assessee is not a ‘person responsible for paying any income’. In fact, a mere purchase

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

transferred to Distributor, The risk of stock remaining unsold, expired etc is with Distributor. Also, it would also demonstrate that the difference between price paid, to Assessee and selling price to Retailer is on his own account and not on account of Assessee and hence Assessee is not a ‘person responsible for paying any income’. In fact, a mere purchase