9911796707
TMI Blog2016 (4) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... versy of identical nature on facts and in law was before the Bench of the Tribunal at New Delhi and in the case of telecommunication service providers themselves. Tribunal has also noted in the Assessee's own case for the Assessment Year 2001-02 the identical issue was raised and which was decided in favour of the Assessee - Tribunal reproduced the finding of fact and held that since the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the face of the record. We find and as pointed out in Bharti Hexacom Ltd . and Commissioner of Income Tax Vs. Bharti Cellular Ltd [ 2013 (12) TMI 1115 - DELHI HIGH COURT ] has dismissed the Revenue's appeal. - ITA No. 1551 of 2013 - - - Dated:- 11-4-2016 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Petitioner : Mr A R Malhotra For the Respondent : Mr J D Mistri , Sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40.24 crores was claimed under Section 35ABB of the Income Tax Act,1961 (for short 'the I.T.Act '). The Assessing Officer made a disallowance of ₹ 27 ,82,30,588 /. He determined the license fee paid by the Assessee on the basis of the amount fixed at the time of acquiring the licence . However, during the year ending 31st March ,2000 , the Department of Telecommunication introduced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in paragraph 5 that in the Assessee's own case for the Assessment Year 2001-02 the identical issue was raised and which was decided in favour of the Assessee . The Tribunal reproduced the finding of fact and held that since the matter was decided in favour of the service providers and against the Revenue in the case of very Assessee before it for the previous Assessment Year, there is no reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee that the High Court of Delhi at New Delhi in Income Tax Appeal No.1336 of 2010 decided on 19th December, 2013 in the case of Commissioner of Income Tax Vs. Bharti Hexacom Ltd . and Commissioner of Income Tax Vs. Bharti Cellular Ltd, has dismissed the Revenue's appeal. 8. The matter may be pending from the Delhi High Court's judgment in the Hon'ble Supreme Court. However, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
