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

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ITA/484/2018HC DelhiDLHC01539052201709 July 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court noted that the issues raised in the appeals were covered by its previous decisions in favour of the assessee. Therefore, the court found no merit in the appeals.

What were the facts?

The Revenue filed appeals against the assessee, HFCL Infotel Ltd., concerning assessment years 2008-09. The appeals raised issues related to claims under Section 35ABB, disallowance of interest paid to the Department of Telecommunication, and additions on account of club membership fees.

What were the issues?

The key issues involved the eligibility of claims under Section 35ABB and the allowability of interest expenses as against capital work-in-progress and club membership fees.

Which sections of the Income-tax Act were involved?

Section 35ABB

AI-generated summary — verify with the full judgment below

• ((•". -• •( /- 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 '

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