Vodafone M-Pesa Limited, Mumbai vs Deputy Commissioner Of Income Circle ... on 13 December, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL "F"
BENCH ... 1073/Mum/2019
(निर्धारणवर्ा / Assessment Year: 2015-16)
Vodafone M-Pesa Ltd. DCIT Circle 8(3)(2),
Peninsula Corporate बिधम/ Room no. 615, 6th floor
portals/companies during A.Y. 2018-19 i.e. 1.
Vodafone M-Pesa Ltd. 2. IDFC First Bank 3. Hemes I-Ticket ... which Rs. 8,75,004/- was from M/s Vodafone M-Pesa Ltd. The
AO did reverse calculation of the transaction amount based
Vodafone M-Pesa Limited, Mumbai vs Deputy Commissioner Of Income Circle ... on 15 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ... 1073/Mum/2019)
Vodafone M-Pesa Limited Vs. DCIT, Circle-8(3)(2), Mumbai.
Peninsula Corporate Park, Ganpatrao (Respondent)
Kadam Marg, Lower Parel, Mumbai
Vodafone M-Pesa Limited, Mumbai vs Deputy Commissioner Of Income Circle ... on 13 September, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ... 1073/Mum/2018,
A.Y. 2015-16 )
Vodafone M-Pesa Limited,
Peninsula Corporate Park,
Ganpatrao Kadam Marg,
Lower Parel, Mumbai 400 013.
PAN: AAECV8943F ...... Applicant
business correspondence agent, as per
RBI guidelines, with Vodafone M-Pesa Limited whereby he
deposits cash received from his customers in his bank
account ... thereafter transfer the same to the respective M-
Pesa accounts and earns commission income on such
transfers. In this regard, reference was drawn
decision in defence of the arguments i.e i) Vodafone
M-Pesa Ltd. Vs PCIT [2018] 92 taxmann.com 73 (Bombay) ii)
DCIT vs Ozoneland ... 2016 AY
2013-14 dated 02/05/2018 and Vodafone M-Pesa Ltd vs DCIT
[2020] 114 taxmann.com 323 (Mumbai-Trib.) order dated
Dy Cit. Circle-1, Thane vs M/S Travecom Global P. Ltd., Bhayander on 28
Bombay High Court in the
case of Vodafone M Pesa Ltd. V PCIT-7,wherein the Hon'ble High Court has
held that while ... Bombay High Court in the case of Vodafone M Pesa (supra.). After working out
the valuation on DCF method (substituting the projected figures with actual
Court (Jurisdictional High Court) in the
case of M/s. Vodafone M Pesa Ltd vs. Pr. CIT [2018] 92
M-Pesa
taxmann.com 73 (Bombay ... 4387/MUM/2024
3.5. In the Vodafone M. Pesa Ltd. - Vs. - PCIT case, in a
decision dated 01.03.2020, as reported in 92 taxmann
reliance
is placed upon the under mentioned decisions.
(1) Vodafone M-Pesa Ltd.-vs-Pr. CIT, 92 taxmann.com 73 (Bombay) [2018]
(ii) Agra Portfolio ... taxmann.com 223 (Mumbai -Trib.) (2022)
(vi) Vodafone M-Pesa Ltd.-vs-DCIT, 181 ITD 242 (Mumbai - Trib.) [2020]
( (viii) Cinestaan Entertainment
