THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S BHARTI AIRTEL LTD, PLOT NO. 21, I.T. PARK, CHANDIGARH (TAN: PTLB10577A)

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

2. T assailing the o and ITA-437-2018 HE HIGH COURT OF PUNJA CHANDIGAR sioner of Income Tax (TDS)-1, C Vs. irtel Ltd. Chandigarh sioner of Income Tax (TDS)-1, C Vs. irtel Ltd. Chandigarh **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Standing Co for the Income

COMMISSIONER OF INCOME TAX (TDS) - 2 CHANDIGARH vs. M/S IDEA CELLULAR LTD.

The appeals are hereby dismissed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

TDS)-2, Chandigarh . . . . Appellant Vs. M/s Idea Cellular Ltd. . . . . Respondent Date of Decision: 07.11.2024 **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present: Mr. Amanpreet (A.P.) Singh, Senior Standing Counsel, for the appellant(s)/Income Tax Department. Mr. Rohit Sud, Advocate and Mr. Sachin Jolly, Advocate (through video conferencing) For the respondent(s). **** SANJEEV

THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

2] Management Consultant Pvt. Ltd. (for short ‘the TDS Management”) to supply services of manpower during the financial years 2014-15 and 2015- 16. It is stated that TDS Management was liable to pay service tax on the service rendered by them. It is stated that the appellant-company also deposited service

COMMISSIONER OF INCOME TAX TDS 2 CHANDIGARH vs. M/S VODAFONE IDEA LIMITED EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED

Appeals are dismissed

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPINDER SINGH NALWA

3). ITA-121-2021 (O&M) Commissioner of Income Tax (TDS)-2, Chandigarh …Appellant Vs. M/s Vodafone Idea Limited (earlier known as Vodafone Mobile Services Limited). ...Respondent and (4). ITA-130-2021 (O&M) Commissioner of Income Tax (TDS)-2, Chandigarh …Appellant Vs. M/s Vodafone Idea Limited (earlier known as Vodafone Mobile Services Limited). ….Respondent CORAM: HON'BLE MRS. JUSTICE

THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S TDS MANAGEMENT CONSULTANT PVT LTD

The appeal stands dismissed

Bench: It Should Be Reinstated & Decided On Merits ? (Ii) Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Itat Is Justified In Dismissing The Miscellaneous Application Of The Revenue Without Discussing The Merits Ignoring The Legislative Intent Expressed In Cbdt'S Anuradha 2020.02.12 17:37 I Attest To The Accuracy & Integrity Of This Document

TDS Management Consultant Pvt. Ld. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Ms. Urvashi Dhugga, Sr. Standing counsel for the appellant. *** AJAY TEWARI, J. (Oral) 1. This appeal has been by the Revenue under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 27.3.2019 relating