2026 (6) TMI 152

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....r>D. B. Civil Writ Petition No. 14762/2019 - -<br>Income Tax<br>HON&#39;BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For Petitioner(s) : Mr. Salil Kapoor through VC with Ms. Soumya Singh For Respondent(s) : Mr. Parth Vashistha on behalf of Mr. Shantanu Sharma ORDER: 1. Heard. 2. Both the counsels are ad idem that the issue raised....

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....e to the distributor for its prepaid services is not commission or brokerage as envisaged under Section 194 H of the Income Tax Act and it was submitted that Section 194 of the Income Tax Act shall be applicable. The appeals were with regard to the respondents Assessment year 2010-11 and 2011-12 respectively. 3. Learned counsel for the appellant(s)/revenue submits that the issue is no mor....

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....s filed by the assessee-cellular mobile service providers, challenging the judgments of the High Courts of Delhi and Calcutta are allowed and these judgments are set aside. The appeals filed by the Revenue challenging the judgments of High Courts of Rajashtan, Karnataka and Bombay are dismissed. There would be no orders as to cost. Pending Applications, if any, shall stand disposed of." 4....