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Search Results for "Telecom Department"

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Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in Vodafone TDS Case — No Disallowance Under Section 40(a)(ia) for Non-Deduction of TDS on Payments to Non-Residents Without Permanent Establishment in India. The court held that where the non-resident has no permanent establishment in India, the income is not taxable in India, and consequently, no TDS is required under Section 195 of the Income Tax Act, 1961.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

High Court

High Court of Bombay at Goa Quashes FIR Against BSNL Officers in SC/ST Act Case — No Intent to Humiliate or Insult Complainant. Adverse remarks made by superior officers in official capacity do not attract Section 3(1)(ix) of SC & ST (Prevention of Atrocities) Act, 1989 or Section 167 IPC.

21 Aug 2023

The judgment concerns two criminal writ petitions filed by officers of Bharat Sanchar Nigam Limited (BSNL) seeking quashing of FIR No. 98/2017 registe...

High Court

High Court of Karnataka Quashes BESCOM Demand for Additional Charges in Electricity Connection Case — Society Entitled to Power Supply at Original Estimate Cost. Revised Intimation Letter and Confirmation Order Set Aside for Lack of Notice and Violation of Principles of Natural Justice.

19 Jul 2018

The petitioner, Telecom Employees Co-operative Housing Society Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India seek...

High Court

Bombay High Court Dismisses Plaintiffs' Suit for License Fee and Compensation, Allows Defendant's Counter-Claim for Losses Due to Suppression of No Development Zone Status. Plaintiffs held liable for fraudulent misrepresentation regarding land use, entitling Defendant to damages for demolished tower.

22 Jul 2024

The plaintiffs, owners of a larger property in Madh, Malad, Mumbai, entered into a leave and license agreement with the defendant, a telecom company, ...

Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

High Court

High Court of Karnataka Allows Writ Petition Challenging Demand for Additional Charges for Power Supply to Housing Society. BESCOM's demand for additional infrastructure charges for power supply to a housing society was set aside as the society had already paid the required amount and the demand was not based on any statutory provision.

19 Jul 2018

The petitioner, Telecom Employees Co-operative Housing Society Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India seek...

Supreme Court

Supreme Court Finds Reliance Companies Guilty of Contempt for Breach of Undertakings to Pay INR 550 Crore to Ericsson India Pvt. Ltd. The court held that the undertakings making payment conditional upon sale of assets were contrary to the court's order and constituted wilful disobedience.

20 Feb 2019

The Supreme Court of India dealt with three contempt petitions filed by Ericsson India Pvt. Ltd. against Reliance Communications Ltd., Reliance Teleco...

High Court

Bombay High Court Adjudicates Challenge by L-2 Bidder to Tender Qualification of L-1 Bidder in Underground Cable Conversion Work. Petition alleges that rival L-1 bidder did not meet mandatory tender conditions and that tendering authority's decision was arbitrary and irrational, invoking principles of judicial review in public procurement.

10 Mar 2023

Bombay High Court addressed a writ petition filed by Universal Cables Ltd., the L-2 bidder, challenging CIDCO's decision to declare BNC Power Projects...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

8 May 2015

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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