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Vodafone Essar Cellular Ltd., ... vs Department Of Income Tax on 16 June, 2009

This is what is covered by Section 194 H. 4.8 It is submitted that in Bharti Cellular's case they have been initially deducting Tax on the discount and later discontinued as is evident from the ITAT's decision. Further as per Term 4.8 of Agreement of Bharti Cellular (as cited by ITAT) there is a denial of right or title of prepaid cards to the distributor.
Income Tax Appellate Tribunal - Chennai Cites 36 - Cited by 3 - Full Document

West Bengal State Electricity ... vs Union Of India & Ors on 12 May, 2009

The respondent no.4 is directed to consider the matter afresh and shall pass a reasoned order in the light of the judgements in Skycell Communications Ltd.(supra) and Bharti Celular (supra) and other decisions, if any, cited by the parties, after giving an opportunity of hearing to the petitioner no.1 and the respondent no.5. At the time of hearing, the parties are at liberty to rely on the documents which have been annexed to the writ petition as well as the supplementary affidavit and the respondent no.4 in his reasoned order shall deal with the same.
Calcutta High Court Cites 7 - Cited by 0 - S Pal - Full Document
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