M/S.BHARATI AIRTEL LTD. vs. COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946 ITA NO. 80 OF 2015 AGAINST THE ORDER/JUDGMENT DATED 10.07.2013 IN ITA NO.80 OF 2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT M/S.BHARATI AIRTEL LTD. KERALA CIRCLE OFFICE, N.H.BY-PASS ROAD,KUNDANNUR P.O, MARADU, KOCHI-683 304,REPRESENTED BY ITS AUTHORISED SIGNATORY,MRS. REKHA AGARWAL. BY ADV SRI.A.KUMAR RESPONDENT COMMISSIONER OF INCOME TAX ERNAKULAM - 682 018. BY ADV CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05.04.2024, ALONG WITH ITA.46/2017, 47/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946 ITA NO. 46 OF 2017 AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.83 OF 2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE M/S. BHARATI AIRTEL LIMITED KERALA CIRCLE OFFICE, N.H.BYE-PASS ROAD, KUNDANNUR P.O., MARADU, KOCHI-683304, REP. BY ITS AUTHORISED SIGNATORY, SMT.SHEENA SAMUEL BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE COMMISSIONER OF INCOME TAX ERNAKULAM-682018. BY ADVS. CHRISTOPHER ABRAHAM SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.RAVINDRANATHA MENON SR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946 ITA NO. 47 OF 2017 AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.82 OF 2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE M/S. BHARATI AIRTEL LIMITED KERALA CIRCLE OFFICE, N.H BY-PASS ROAD,KUNDANNUR P.O, MARADU, KOCHI 683304,RERPESENTED BY ITS AUTHORISED SIGNATORY SMT. SHEENA SAMUEL BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE THE COMMISSIONER OF INCOME TAX ERNAKULAM 682 018 BY ADVS. CHRISTOPHER ABRAHAM SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.RAVINDRANATHA MENON SR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946 ITA NO. 48 OF 2017 AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.81 OF 2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE M/S. BHARATI AIRTEL LIMITED KERALA CIRCLE OFFICE, N.H.BY-PASS ROAD, KUNDANNUR P.O., MARADU, KOCHI-683304, REP. BY ITS AUTHORISED SIGNATORY, SMT. SHEENA SAMUEL. BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE THE COMMISSIONER OF INCOME TAX ERNAKULAM-682017. BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.RAVINDRANATHA MENON SR. CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 5

JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. It is agreed by counsel on either side that the questions of law raised in these I.T Appeals now stand answered in favour of the assessee by the judgment of the Supreme Court dated 28.02.2024 in Civil Appeal No.7257 of 2011 and connected cases. Taking note of the said judgment, these I.T. Appeals are allowed by answering the substantial questions of law raised therein, in favour of the assessee and against the revenue.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE smm

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 6 APPENDIX OF ITA 80/2015 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF AGREEMENT DATED 01.04.2008. ANNEXURE B TRUE COPY OF AFFIDAVITS. ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER OF INCOME TAX DATED 24.02.2010. ANNEXURE D TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.11.2012. ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME TAX

APPELLATE

TRIBUNAL

DATED 10.07.2013.

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 7 APPENDIX OF ITA 46/2017 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF AGREEMENT DATED 1.4.2008 ANNEXURE B TRUE COPY OF AFFIDAVITS ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER OF INCOME TAX DATED 24.2.2010 ANNEXURE D TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.11.2012 ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME TAX

APPELLATE

TRIBUNAL

DATED 10.7.2013

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 8 APPENDIX OF ITA 47/2017 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF AGREEMENT DATED 1.4.2008 ANNEXURE B TRUE COPY OF AFFIDAVITS ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER OF INCOME TAX DATED 24.2.2010 ANNEXURE D TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.11.2012 ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME TAX

APPELLATE

TRIBUNAL

DATED 10.7.2013

I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 9 APPENDIX OF ITA 48/2017 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF AGREEMENT DATED 1.4.2008 ANNEXURE B TRUE COPY OF AFFIDAVITS ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER OF INCOME TAX DATED 24.2.2010 ANNEXURE D TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.11.2012 ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME TAX

APPELLATE

TRIBUNAL

DATED 10.7.2013