Case Law Details
Case Name : Bharati Airtel Ltd. Vs Asst. Commissioner (CT)- II, Begumpet Division & Others (Andhra Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Andhra Pradesh HC
Upgrade to Basic or Premium to download.
Already Upgraded? Login here to access.
BHARATI AIRTEL LTD V/S ASST. COMMISSIONER (CT)- II, BEGUMPET DIVISION & OTHERS (A.P. HIGH COURT)
1. SIM cards, recharge coupon vouchers, mobile telephone rentals on post paid connections, value added services such as ring tones, music down loads, wall papers etc., and proceeds received on sharing of infrastructure cannot be subjected to tax either under Section 4(1) or Section 4(8) of the Act.
2. Telephone instruments, mobile handsets, modems and Caller ID instruments are “goods” both under Article 366(12) of the Constitution of India and Section 2(16) of the Act.
3. In case these g...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Sir,
I need franchises so send me advice full details.
Sir I am a telecom service distributor of Reliance and Vodafone, so would UP VAT be applicable ? Please reply at the earliest.
sir i have work channel partner in multi sim recharge(one sim all company recharge)…
sir i need franchises so send me details