7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS v. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7

3 SCC 709Reported decision1996#985 most cited
109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Also referred to as

Cellular Operators Association of India · 7 SCC 703 · Telecom Regulatory Authority of India · TRAI · statutory interpretation · validity of law · judicial review · arbitrariness

Judgments citing 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS v. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7

M/S. Gautami Power Limited vs. The Asst. Commissioner of Income Tax, Hyderabad

ITTA/316/2011HC Telangana15 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Pr. Commissioner of Income Tax-7 vs. Pawa Infrastructure (P) Ltd

ITA - 462 / 2022HC Delhi18 Nov 2022
Section 143(3)Section 263

…2022/DHC/005672 ITA 462/2022 Page 1 of 10 $~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 462/2022 and CM APPL. Nos. 49348-49/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Senior Standing Counsel for the Revenue. versus PAWA INFRASTRUCTURE (P) LTD. ..... Respondent Through: None % Date of Decision: 18th November, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMEET PRITAM SINGH ARORA, J (ORAL): CM APPL. 49348/2022 (for exemption) Exemption allowed, subject to all just exceptions. Accordingly, the application stands dis…

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…OF KARNATAKA AND OTHERS', (1996) 7 SCC 302, 'SPECIAL LAND ACQUISITION OFFICER , KIADB, MYSORE AND ANOTHR VS. ANASUYA BAI (DEAD) BY LEGAL REPRESENTATIVES AND OTHERS', (2017) 3 SCC 313, 'STATE OF A.P. AND OTHERS VS. MCDOWELL & CO. AND OTHERS', (1996) 3 SCC 709, and 'SECURITY ASSOCIATION OF INDIA AND ANOTHER VS. UNION OF INDIA AND OTHERS', (2014) 12 SCC 65. 16. Learned counsel for respondent Nos.6 & 7 in W.P.No.55704/2019 has adopted the submissions made by learned Advocate General and learned Senior counsel for respondent No.9 in W.P.No.22707/2018 and has submitted that the issue of rehab…

B T Kantharaj vs. The State of Karnataka

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Nanjundappa vs. The State of Karnataka

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Thariq Khan vs. State of Karnataka

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Smt Janaki vs. The State of Karnataka

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Smt. Lakshmamma vs. The State of Karnataka

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Sri Shivalingaiah vs. State of Karnataka

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Sri H K Basavegowda vs. The State of Karnataka

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Smt. Priyadarshini vs. The State of Karnataka

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Moosaveer @ Ibrahim Sab vs. State of Karnataka

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

N Santhosh Kumar vs. The State of Karnataka

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Sri C Govardhan Reddy vs. State of Karnataka

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Sri Rajanna vs. State of Karnataka

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Smt. Motamma vs. Deputy Commissioner

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

K T Thipperudrappa vs. The State of Karnataka

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Sri A M Narayanaswamy vs. The State of Karnataka

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Sri M B Devayya vs. The State of Karnataka

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

Smt Uma Balagavi vs. State of Karnataka

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…NICIPAL CORPORATION OF GREATER BOMBAY AND OTHERS AND CONNECTED MATTERS. 6. (2016) 7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VS. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER,…

7 SCC 703: CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS v. TELECOM REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7 (3 SCC 709) — Cited in 109 Judgments | BharatTax