ACIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

ITA 961/DEL/2016Status: DisposedITAT Delhi27 April 2026AY 2011-1253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee's grounds regarding discounts and IUC charges, following earlier precedents. It also allowed the assessee's claim for deduction of spectrum charges under Section 35ABB or depreciation under Section 32. The Revenue's grounds were dismissed.

What were the facts?

The assessee, Bharat Sanchar Nigam Ltd., filed appeals against disallowances related to discounts to distributors, IUC charges, and spectrum charges. The Revenue also filed appeals challenging deletions made by the CIT(A) regarding additions on account of unconfirmed amounts and depreciation on a loan treated as capital subsidy.

What were the issues?

Whether discounts to distributors and IUC charges are disallowable. Whether spectrum charges are deductible under Section 35ABB or eligible for depreciation under Section 32. Whether additions on account of unconfirmed amounts and depreciation on a loan treated as capital subsidy are valid.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 40(a)(i),Section 35ABB,Section 32,Section 14A

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Heard together (5 matters)

ITANo.961/DEL/2016
ITANo.2448/DEL/2018
ITANo.962/DEL/2016
ITANo.1772/DEL/2018
CO No.241/Del/2016

Read from the judgment's own cause title. This page is filed under one of them.

1

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITANo.961/DEL/2016 (AssessmentYear:2011-12) New Delhi – 110 001. (PAN: AABCB5576G) ITANo.2448/DEL/2018 (AssessmentYear:2013-14) New Delhi – 110 001. (PAN: AABCB5576G) ITANo.962/DEL/2016 (AssessmentYear:2011-12) New Delhi – 110 001. (PAN: AABCB5576G) ITANo.1772/DEL/2018 (AssessmentYear:2013-14) New Delhi – 110 001. (PAN: AABCB5576G) CO No.241/Del/2016 (in ITA No.961/DEL/2016) (AssessmentYear:2011-12) New Delhi – 110 001. (PAN: AABCB5576G) (

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