M/S,VODAFONE IDEA LIMITED V. THE ASSISTANT COMISSIONER OF INCOME TAX

ITTA/577/2018

AI Insights

The case revolves around an appeal by M/s. Vodafone Idea Limited against the orders of the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals), which had treated certain transactions as commissionable rather than sales. The appellant contested this classification, arguing that the transactions were sales. The Supreme Court's decision in Bharati Cellular Ltd. v. Assistant Commissioner of Income Tax, which favored the assessee's position, was cited to support the appellant's case. Both parties acknowledged that the issue was covered by the Supreme Court's judgment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 752435 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 14-02-2025
• Assessment Year: misc
• Other Referred Cases: Bharati Cellular Ltd. v. Assistant Commissioner of Income Tax
• Laws Referred To: Income-Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A RAMAKRISHNA REDDY
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Appeal; Commission; Income Tax; Sale; Supreme Court judgment
• Section: 260-4

Judgement Text

"134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE FOURTEENTH DA? OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 577 OF 2018 Appeal filed under Section 260(4) of the lncome-Tax Act, against the order dated. 20-07-2018 passed in lTA.No. 1446tHydt2015 (Assessment year 2015_16) on the file of the lncome Tax Appellate Tribunal Hyderabad Bench ,8,, Hyderabad preferred against the Order dated: 30-10-20i5 passed in ITA No.OS14/C|I(A)_ 8lHydl2015-16 on the file of the Commissioner of lncome Tax (Appeals)_g, Hyderabad preferred against the Assessment order dated. 09-03-2015 passed in TAN/PAN No. HYD|009'l6G/AAACB2100P on the file of the Assistant commissioner of lncome Tax(TDS), TDS Circte i (1), Hyderabad. Between: M/s.Vodafone ldea Limited, (Formerly known as M/s. ldea cellular limited) 5-9-62, Khan Lateef khan Estate, Fateh Maiden Road, Basheerbagh, Hyderabad-soo OO1, Telangana AND ...APPELLANT The Assistant Commissioner Of Income Tax, TDS Circle, ward-1(.1), Hyderabad, 4th floor, B Block, lncome Tax Towers, A.C.Guards, Hyderabad-s00 004, Telangana ...RESPONDENT Counsel for the Appellant: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondent: SRI A. RAMA KRISHNA REDDy,Standing Counsel FOR INCOME TAX DEPARTMENT The Court delivered the following: JUGDMENT \"7 THE HONOT]RABLE SRIJUSTICE P.SAM KOSHY AND THE HONOURABLE SRIJUSTICE NARSING RAO NANDIKONDA ITTA No.577 OF 2018 JUDGMENT: (per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. A.V.A Siva Kartikeya, learned counsel for the appellant and lvlr. A.Rama Krishna Reddy, leamed Standing Counsel for tht: lncome Tax Department for the respondent Perused the record. 2. With the consent, finally heard. 3. Learned counsel for the appellant, at the outset, by placing reliance on the judgment of Hon'ble Supreme Court in Bharali Cellular Ltd., v. Assistant Commissioner of Income Iarl submits that singular point involved in this matter is no more res integra and curtains are .ilnally drawn by the Hon'ble Supreme Court in the said case. It is submitted that the stand of the petitioner was the activity in questi,rn is a sale, whereas the respondents are treating it to be commlst;ton Since, the Hon'ble Supreme Court has I , '(2024) 462 rTRrt47 (SC) -/ I 2 decided the aforesaid point in favour of assessees, the impugned order may be set aside. 4. Learned counsel for the respondent fairly submitted that singular point above indeed covered by the recent judgment in Bharati Cellular Ltils case supra. 5. Resultantly, the impugned order is set aside. 6. Accordingly, the Appeal is allowed. No costs. Interlocutory applications, if any pending, shall also stand closed. sd/- A'V.S.S.C,S.M. SARMA ol T REGISTRAR /ITRUE COPY// TION OFFICER To, 1. The lncome Tax Appellate Tribunal Hyderaba-d Bench '8\" Hyderabad ,. il; C;;issionei bt tncome tax (Appeals)-8 Hvderabad 3. The Assistant Commissil-n;t-oi l;\";;; Tax(TDS)' TDS Circle 1(1)' Hvderabad. a 61\"\"\"#iJ sri A V A Siva Kartikeva' Advocate [oPt lcl 5. one CC to SriA Rama K;Li';J;i;i''iianoins counsel for the lncome Tax Department [OPUC] 6. Two CD CoPies Plp/gh w HIGH COURT DATED:1410212025 JUDGMENT ITTA.No.577 of 2018 ALLOWING THE APPEAL. o 26 ilAB 2m z C. -. r.l'.; t'l ^,€ J * * ))I]s PAT e5 , "