PRINCIPAL COMMISSIONER OF INCOME TAX 7 vs. TATA TELESERVICES LTD.

PDF · subscribers
ITA/512/2025HC DelhiDLHC01077813202513 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the appeal. The Court noted that the issue was covered against the Revenue by the judgment in PCIT v. Sahara India Life Insurance Company Ltd. Furthermore, the Court observed that it had previously dismissed appeals filed by the Revenue on an identical issue in the case of Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd. The Tribunal had also relied on the Sahara India Life Insurance Company Ltd. judgment. Consequently, as no substantial question of law was found, the appeal, along with pending applications, was dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

This is an appeal by the Principal Commissioner of Income Tax (Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is Tata Tele Services Ltd. The specific assessment year(s) are not mentioned in the provided text. The appeal challenges the ITAT's decision, which the Revenue contends involves a substantial question of law. The procedural history indicates that the Revenue has filed this appeal before the High Court, along with several pending applications.

What were the issues?

1. Whether a substantial question of law arises for consideration in the appeal filed by the Revenue, concerning the issue decided by the Income Tax Appellate Tribunal. Assessee's Contention: The respondent/assessee, through Mr. Salil Kapoor, argued that the issue is covered against the appellant/Revenue by the judgment in PCIT v. Sahara India Life Insurance Company Ltd. (supra). Revenue's Contention: Mr. Siddhartha Sinha, learned counsel for the Revenue, did not draw the Court's attention to anything contrary to the assessee's submission.

AI-generated summary — verify with the full judgment below

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 512/2025 CM APPL. 63989/2025 CM APPL. 63990/2025 CM APPL. 63991/2025 CM APPL. 63992/2025 CM APPL. 63993/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 7 .....Appellant Through: Mr. Siddhartha Sinha, SSC. versus TATA TELESERVICES LTD. .....Respondent Through: Mr. Salil Kapoor, Ms. Ananya Kapoor and Ms. Shivam Yadav, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 13.10.2025 1. According to Mr. Salil Kapoor, the issue is covered against the appellant/Revenue in terms of the judgment in the case of PCIT v. Sahara India Life Insurance Company Ltd., reported in 432/ITR/84/Delhi. 2. We have been informed that this Court in the case of Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd, ITA 344/2025. ITA 345/2025, ITA 349/2025 and ITA 350/2025 has also dismissed the appeals filed by the Revenue on an identical issue. 3. We note the Tribunal has also relied upon Sahara India Life Insurance Company Ltd. (supra). Mr. Sinha has not drawn our attention to This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 12:44:45

anything contrary to the submission made by Mr. Kapoor. As no substantial question of law arises for consideration in this appeal, the present appeal along with pending applications is, accordingly, dismissed. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 13, 2025/sr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 12:44:45

Recent GST High Court judgments

Search GST case law →