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

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 LISA GILL HON'BLE MR. JUSTICE DEEPINDER SINGH NALWA Present: Mr. Amanpreet Singh, Advocate for the appellant(s). *** LISA GILL , J. (ORAL) 1. All the above titled four

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

TDS Management who were otherwise liable, also deposited the same amount of service tax on 07.04.2015, 03.07.2015 and 05.08.2015, in relation to the services provided. On coming to know, the appellant-company, therefore, moved appropriate application on 30.08.2016, seeking refund of the amount of tax paid to the Central Excise and Service Tax Division, Ambala City. They were asked

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 80-G. (10) The assessee-company had claimed total expenses of Rs.1,97,72,54,772/- under different heads in the P & L Account. No details were furnished by the assessee to prove the genuineness of these expenses. Moreover, the expenses under various heads were allowable only when TDS was deducted and deposited in the Government account. Since

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

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 Tax Department/R Mr. Sandeep Goyal, Advocate an Mr. Smeesh Bassi, Advocate For **** RAKASH SHARMA, J.(Oral) By way of this common order, These appeals have been preferr order passed

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