Delhi HC Quashes Assessment Order for Non Consideration of reply of petitioner

Vodafone Roaming Services Sarl Vs ACIT (Delhi High Court) Introduction: In a significant ruling, the Delhi High Court adjudicated on the matter between Vodafone Roaming Services Sarl and the Assistant Commissioner of Income Tax (ACIT). This case centered around the income accrued by Vodafone from providing cellular roaming services to Tata Tele Services Ltd, and its taxability under the Income Tax Act, 1961. Analysis: The income, which the tax authorities viewed as royalty and thereby taxable, was disputed by Vodafone, arguing that the income didn’t accrue or arise in India and hence, wa...