← Library
High Court of Punjab and HaryanaITA/42/2021dismissed

Commissioner Of Income Tax Tds 2 Chandigarh v. M/S Vodafone Idea Limited Earlier Known As Vodafone Mobile Services Limited

2025-03-10Mrs. Justice Lisa Gill,Mr. Justice Deepinder Singh Nalwa3 pages

  

 



 

  ! "

 

      

!"    #    $%    !&  '  #   ( 

 

  

      

!"    #    $%    !&  '  #  ( 

 )

  

      

!"    #    $%    !&  '  #  ( 

 *

!  

      

!"    #    $%    !&  '  #   ( 

   #$%& ' ()' &% '

%%  #$%& ()' & &&*

'

 %+ *,  !    '

 +++ % '

%% -(  % ,

 &'

 - 

  & $ -

    .-



   -  ' '    /- 



      

-    

    %    -

 &0    &-     '   

  &$  ' - 

 ,1*2 

    

 ,13, )

 

 % /-  4* 45 4  &  

     '

6 ,4  4,,

  7 

  

  !   "#$ * #

-&   -       '%      5 4 4*  28&  -  -  '

6 9:9  4,,

 7% 

 &'

%  

    

  !   "(   )*( +,  $ ( '  

   -   -;

   

    



 

               

     

    !"# $ %

      %  

        &  $ '( '

      &         ) 

       *        &     $   '   *    +  

  ,

    )  - %

      .

)

 '% 

 &' /- % 

 -(

 &0 28&  -  -    

  

5:))4,5 

5:)*4,5 '   &   49 ,, 4* &0 



     . ' <  

 - #

  -&

 - 0  

 %

  

   

 0 $   '%  /-

 &0 28&  -  -    % 

 -(  

  = 

- 

  0 

  

% '

%% ()

  &&*

'

 %+  ! "

  ()

=' $- >   $" ;?"6 >   & ;?"6