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Idea Cellular Ltd., Chennai vs Ito, Chennai on 11 April, 2019 cites

Vodafone Mobile Services Limited, ... vs Dcit, Coimbatore on 21 September, 2017

Therefore, in line of the above observations of the Hon'ble Karnataka High Court as well as in the case of Vodafone Cellular Limited & Ors v. DCIT 13 ITA Nos.1968 to 1970/Chny/2013 & Ors (supra) by this Tribunal, we restore the matter to the file of the Assessing Officer for necessary verification by allowing an opportunity of being heard to the assessee. Hence, the grounds raised by the assessee are allowed for statistical purposes."
Income Tax Appellate Tribunal - Chennai Cites 27 - Cited by 31 - Full Document

The Commissioner Of Income-Tax, West ... vs M/S. Vegetables Products Ltd on 29 January, 1973

In the absence of any jurisdictional High Court decision brought to the notice of the Bench, we are of the considered opinion that other High Court's decisions are binding on the Tribunal to take a decision, but, since there exist two contradictory decisions other High Courts, we are of the opinion that the law laid down by the Hon'ble Supreme Court in the case of CIT v. Vegetable Products Ltd. 88 ITR 192, which says that if a statutory provision is capable of more than one view, then the view which favours the tax payer should be preferred, we decide the issue in favour of the assessee by following the decisions of the Hon'ble High of Judicature for Rajasthan Bench at Jaipur as well as Hon'ble Karnataka High Court. However, in the orders of authorities below, there was no elaborate discussion with regard to the sale discount offered by the assessee and maintained in the books of accounts of the assessee. Accordingly, as has been held by the Hon'ble Karnataka High Court, we also remit the matter back to the file of the Assessing Officer only to find out as to how the books are maintained and how the sale price and the sale discount is treated and whether the sale discount is reflected in the books of the assessee or not. If the accounts are not reflected as set out by the Hon'ble Karnataka High Court in its order at para 60 of the order, as reproduced hereinabove, the provisions of section 194H of the Act is not attracted. Therefore, in line of the above observations of the Hon'ble Karnataka High Court, we restore the matter to the file of the Assessing Officer for necessary verification. Hence, for limited purpose to verify the books, as observed hereinabove, the ground raised by the assessee is allowed for statistical purposes."
Supreme Court of India Cites 16 - Cited by 1168 - K S Hegde - Full Document

Commissioner Of Income Tax (Tds) Jaipur vs M/S Idea Cellular Limited on 5 October, 2018

In the Idea Cellular Ltd. case (supra), the Delhi High Court proceeded on the footing that the assessee is providing the mobile phone service. It is the ultimate owner of the service system. The service is meant for public at large. They had appointed distributors to make available the pre-paid products to the public and look after the documentation and other statutory requirements regarding the mobile phone connection and, therefore, the essence of service rendered by the distributor is not the sale of any product or goods and, therefore, it was held that all the distributors are always acting for and on behalf of the assessee company.
Supreme Court - Daily Orders Cites 0 - Cited by 25 - Full Document
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