THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 vs HFCL INFOTEL LTD.

• ((•". -• •( /- r- $7^5.and7 ^ •„,"L IN THE HIGH COURT OF DELHI AT NEWJDELHI 11^218/2018; ^ *. +. PR;COMMiSSIONiEK dF INCOME.TAX-3; - • ' NEWDEtHI " . . . , , / , Appellant.' ; ' Through : Mr. Asheesh'Jain, Sr^Standing ' • \ Counsel \ " • > V versus-, ' HFQL iNFOT& LTD. ; ^ ^ ......Respondent Through L None' .V AND ITA 48^/201.8 . THE-PR. COMMISSIONEROFlNCbME TAX• ^ - ;CENTRAL-3 ' ,' , ' . , • •- i Appellant. • : ' . • Through :Mr., Ruchir Bhatia, ,Sr. ..Standing , , :'Couhser'\ •;. ;' » -' ^ ' ^ • V' •' •' ' versus'-.' - • HFCL INFOTEL LTtt ' ' ^^spondent • •••'Through' ' None-,,,.. • ; •' CORAM:'-I/-"' HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR •' -• ORDER - i , '• ^ ^ % 09.07.2018 r V > CM No. 16032/2018 in ITA No. 484/2bl8 ' This is an application for condonation of xlelay of 90 days in ~\ re-filing ofthe appeal. . '. ; \ ; , •, , ^.., For the reasons stated in the appiication, delay in re^fiUng ofthe . .; appeal is allowed; / ; <•: ,, , > . . ., " I \ . > 1 • Digitally Signed By:AMULYA Signature Not Verified

CM No. 16031/2018 in ITA No. 484/2018 ? Exemption', allowed, subject to all. just exceptions.. ^ The;, apjjlibatioh is disposed of.' . ; V - - , ' ; : . ITA No.2i8/2018 and ITA No. 484/2018 - , . ;; ITA Nos., 484/2018; and 2.18/2018"filed by the.Revenue in the ' case of HFCL Infotel Limited ,- pertain to assessment years 2008-09 ti- Xi. ' ' I , • * ' I ^ ' M ' • 'm - 'I ' ; theiissues raised in the present appeals relate to (i) claifti under. - Section 35ABB of the Income Tax Act, ,l'96i, (ii) disallowance of - interest paid to, the "department - of, telecommunication, '(iii) disallowance, of interest as' expense by treating it.as cajpital work in , ' progress and (iy) additions made on.'account of membership .fee paid . to the various clubs. ,^ / /• ' .i \ , ' , , The'^-aforesaidrissues are covered by;decisions, of.this/Court in , .favour of.the resjpondeht/aSsessee in.-ITA; No. 487/2018 and other ^ ' ' connected matters decided on 25.04.2018 and ITA'^Nos. 459/2018 and ^ • ,460/2018 .decide^ on 16;0402018: ./ : > - V; • ., - In view.,' of the aforesaid accepted position^ we do npt find any • . -" . merit in the aforesaid appeals and the same are dismissed. >No order , ' astoxosts.' • • • / • ~ .r SANJIV KHANNA, J JULY O^, 2018/b CHANDMR-SHEKHAR, J '

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 vs. HFCL INFOTEL LTD.