Panchayats (Extension to the Scheduled Areas) Act, 1996 (in short,
„the PESA‟) is fully applicable. So, it is said that such action of the
opposite ... provisions of clause (i) and
(n) of section 4 of PESA. Their case is that the provision of the
aforesaid Act having been thrown
Bombay High Court rendered in the case of Vodafone M-Pesa Ltd. Vs.
Pr. CIT as reported in 256 Taxmann 240 and in this case ... taken note
of having been rendered in the case of Vodafone M-Pesa Ltd. vs. PCIT as
reported in 164 DTR 257. The tribunal
Bombay High Court in the
case of Vodafone M-Pesa Ltd Vs Pr.CIT 164 DTR 257 and decision of the ITAT,
Bangalore Bench ... taken note of having been rendered in
the case of Vodafone M-Pesa Ltd. vs. PCIT as reported in 164
DTR 257. The tribunal
Bombay High Court in the case of Vodafone M-Pesa Ltd Vs Pr.CIT
164 DTR 257 and decision of the ITAT, Bangalore Bench ... taken
note of having been rendered in the case of Vodafone M-
Pesa Ltd. vs. PCIT as reported in 164 DTR 257. The
tribunal
Bombay High Court in the case of Vodafone M
Pesa Ltd vs. PCIT (164 DTR 257). Accordingly, it was held that the
AO should scrutinize ... Bombay High Court in the
case of Vodafone M-Pesa Ltd Vs Pr.CIT 164 DTR 257 and decision
of the ITAT, Bangalore Bench
Bombay High Court in the case of Vodafone M-
pesa ltd v. Principal Commissioner of Income Tax (2018) 92
taxmann.com 73 copy enclosed ... taken note of having been rendered in the case of
Vodafone M-Pesa Ltd. vs. PCIT as reported in 164 DTR
257. The tribunal
considered the valuation
of shares in the following decisions:
• Vodafone M-Pesa Pvt.Ltd vs DCIT reported in (2018) 92
Taxmann.com 73 (BOM)
• Innoviti ... Bombay High
Court in case of Vodafone M-Pesa Pvt.Ltd vs DCIT (supra). This
Tribunal observed in Innoviti Payment Solutions
Bombay High
Court rendered in the case of Vodafone M-Pesa Ltd. vs. PCIT as reported in
164 DTR 257 and it was held that ... Bombay High Court rendered in the case of
Vodafone M-Pesa Ltd. vs. PCIT (supra), the AO cannot change the method
and therefore
Bombay High Court in the case of Vodafore m-
pesa Ltd Vs Pr.CIT 164 DTR 257. For the sake of
convenience, we extract below ... Bombay
High Court in the case of Vodafone M-Pesa Ltd Vs Pr.CIT 164 DTR 257
and decision of the ITAT, Bangalore Bench
Bombay High Court in the case of
Vodafone M Pesa Ltd vs. PCIT (164 DTR 257). Accordingly, it
was held that the AO should scrutinize ... Bombay High Court in the case of Vodafone M-Pesa Ltd
Vs Pr.CIT 164 DTR 257 and decision of the ITAT, Bangalore Bench
