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BHARTI CELLULAR LTD.NOW BHARTI AIRTEL LD vs ASSISTANT C.I.T CIRCLE 57

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 28 February 2024. The registry identifies it as Diary No. 23300/2011. The bench of 2 comprised Justice Dipankar Datta and Justice Chief Justice.

The disposal recorded by the registry is "Appeals filed by the service providers allowed; judgments of High Courts set aside. Reven…". The record refers to the Income Tax Act, 1961. 2 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 23300/2011
Date of decision
Decision year2024
Bench
  • HON'BLE MR. JUSTICE DIPANKAR DATTA
  • HON'BLE THE CHIEF JUSTICE
PetitionerBHARTI CELLULAR LTD.NOW BHARTI AIRTEL LD
RespondentASSISTANT C.I.T CIRCLE 57
DisposalAppeals filed by the service providers allowed; judgments of High Courts set aside. Revenue's appeals dismissed.
Reportingreportable
ActsIncome Tax Act, 1961
Sections
  • Section 194-H of the Income Tax Act, 1961
  • Section 204 of the Income Tax Act, 1961

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