2024 (3) TMI 1196

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....essment Years are 2009-10 and 2010-11. 2. Common issues are raised in these appeals and the Cos, hence they were heard together and are being disposed off by this consolidated order. 3. Assessee is a foreign company engaged in the business of providing telecommunication services. For the Assessment Years 2009-10 and 2010- 11, assessee received payment of Rs. 5,48,13,709/- and Rs. 14,69,97,294/- respectively. The payments were received by the assessee from M/s. Vodafone South Ltd., (VSL) towards interconnect usage charges. The proceedings under section 201 of the Act were initiated in the case of VSL for the Financial Years 2009-10 to 2011-12 in respect of non-deduction of tax at source on payments made to its Non-Resident Telecom Operator....

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....1 were not liable to be taxed in India under section 9(1)(vi) of the Act nor under the relevant DTAA. The CIT(A) rejected the assessee's contentions on the legal grounds and held that reopening of assessment is valid. The CIT(A) on merits allowed the appeal of the assessee by following the ratio of the judgment of the Hon'ble jurisdictional High Court in the case of VSL [now known as Vodafone Idea Ltd., (VIL)] reported in (2023) 152 taxmann.com 575 (Karnataka). 6. Aggrieved by the orders of the CIT(A) for the Assessment Years 2009-10 and 2010-11, Revenue has filed the present appeals before the Tribunal. The assessee has also filed CO as against the CIT(A)'s orders rejecting the assessee's legal contention that reassessment order passed un....