BSNL v. DCIT

156 ITD 847Income Tax Appellate Tribunal#7849 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 194JSection 2(47)Section 234BSection 35ABB

Issues it is cited on

section 80ia(1)deduction under section 80iadeduction u/s 80iaeligible businesssection 80iasection 80igross total incomesection 80appeal before the tribunalprevious yeartransfercompany

Judgments citing BSNL v. DCIT

DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…on u/s. 80IA of the Act in respect of the aforesaid income. The same was disallowed by the Assessing Officer and the CIT(A). The ld. Counsel for the assessee submitted that Delhi Bench of the Tribunal in the case of Bharat Sanchar Nigam Ltd.(BSNL) reported as 156 ITD 847 (Del-Trib) has held that deduction for telecommunication services is allowable in respect of “profits of eligible business and not restricted to profits derived from eligible business as mentioned in section 80IA of the Act.” Thus, the provisions of sub-section(2A) of Section 80IA of the Act are much wider in scope as compared to the provisions o…

VODAFONE DIGILINK LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 144C(1)Section 144C(5)Section 92C

…s.\n80IA of the Act in respect of the aforesaid income. The same\nwas disallowed by the Assessing Officer and the CIT(A). The ld.\nCounsel for the assessee submitted that Delhi Bench of the\nTribunal in the case of Bharat Sanchar Nigam Ltd.(BSNL)\nreported as 156 ITD 847 (Del-Trib) has held that deduction for\ntelecommunication services is allowable in respect of “profits of\neligible business and not restricted to profits derived from\neligible business as mentioned in section 80IA of the Act.”\n\nThus, the provisions of sub-section(2A) of Section 80IA of the\nAct are much wider in scope as compared to the provi…

VODAFONE ESSAR LTD.,MUMBAI vs. ADDL. CIT, CHANDIGARH

ITA 216/CHANDI/2011[2006-07]Status: DisposedITAT Mumbai16 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 216/ चंडी/2011 (िन.व. 2006-07) आअसं. 1173/चांडी /2011 (िन.व. 2007-08) Vodafone India Ltd. (Formerly Known As ‘ Vodafone Essar Limited’) Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. ...... अपीलाथ"/Appellant Pan:Aaach-5332-B बनाम Vs. Additional Commissioner Of Income Tax, Range -1, ..... ""तवाद"/Respondent Chandigarh. अपीलाथ" "वारा/ Appellant By : Shri Salil Kapoor With S/Shri Vibhu Jain & Ninad Patade ""तवाद" "वारा/Respondent By : Shri Anand Mohan

For Appellant: Shri Salil Kapoor with S/Shri Vibhu Jain and Ninad PatadeFor Respondent: Shri Anand Mohan
Section 115JSection 144C(13)Section 14ASection 234BSection 271(1)(c)Section 40Section 80I

…ion u/s. 80IA of the Act on ‘Other Incomes’, the ld.Counsel for the assessee pointed that in assessee’s appeal in ITA No.5078/Mum/2017 for Assessment Year 2005-06, the Tribunal placed reliance on the decision in the case of Bharat Sanchar Nigam Limited (BSNL) 156 ITD 847 (Del-Trib) and allowed deduction on “Other Incomes’. 7. Shri Anand Mohan representing the Department vehemently defended the impugned order. However, the ld. Departmental Representative fairly stated that the assessee’s eligibility to claim deduction u/s. 80IA of the Act and 4 ITA NO.1173/CHANDI/2011(A.Y.2007-08 deduction u/s. 80IA on ‘other i…

M/S VODAFONE ESSAR LTD.,MUMBAI vs. ADDL. CIT, CHANDIGARH

ITA 1173/CHANDI/2011[2007-08]Status: DisposedITAT Mumbai16 Mar 2023AY 2007-08

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 216/ चंडी/2011 (िन.व. 2006-07) आअसं. 1173/चांडी /2011 (िन.व. 2007-08) Vodafone India Ltd. (Formerly Known As ‘ Vodafone Essar Limited’) Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. ...... अपीलाथ"/Appellant Pan:Aaach-5332-B बनाम Vs. Additional Commissioner Of Income Tax, Range -1, ..... ""तवाद"/Respondent Chandigarh. अपीलाथ" "वारा/ Appellant By : Shri Salil Kapoor With S/Shri Vibhu Jain & Ninad Patade ""तवाद" "वारा/Respondent By : Shri Anand Mohan

For Appellant: Shri Salil Kapoor with S/Shri Vibhu Jain and Ninad PatadeFor Respondent: Shri Anand Mohan
Section 115JSection 144C(13)Section 14ASection 234BSection 271(1)(c)Section 40Section 80I

…ion u/s. 80IA of the Act on ‘Other Incomes’, the ld.Counsel for the assessee pointed that in assessee’s appeal in ITA No.5078/Mum/2017 for Assessment Year 2005-06, the Tribunal placed reliance on the decision in the case of Bharat Sanchar Nigam Limited (BSNL) 156 ITD 847 (Del-Trib) and allowed deduction on “Other Incomes’. 7. Shri Anand Mohan representing the Department vehemently defended the impugned order. However, the ld. Departmental Representative fairly stated that the assessee’s eligibility to claim deduction u/s. 80IA of the Act and 4 ITA NO.1173/CHANDI/2011(A.Y.2007-08 deduction u/s. 80IA on ‘other i…

DCIT 8(3)(2), MUMBAI vs. VODAFONE INDIA LTD, MUMBAI

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 5598/MUM/2017[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent Pan: Aaach-5332-B आअसं. 5078/मुं/2017 ("न.व. 2005-06) M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ...... अपीलाथ"/Appellant Pan: Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... ""तवाद"/Respondent Mumbai – 400 020 Revenue By : S/Shrianand Mohan&Ajay K.R.Kesari Assessee By :S/Shri Salil Kapoor, Ketanved & Ms. Soumya Singh

For Appellant: S/Shri Salil Kapoor, KetanVed and Ms. Soumya SinghFor Respondent: S/ShriAnand Mohan&Ajay K.R.Kesari
Section 114Section 143(3)Section 263Section 801ASection 80I

…ion u/s. 80IA of the Act in respect of the aforesaid income. The same was disallowed by the Assessing Officer and the CIT(A). The ld.Counsel for the assessee submitted that Delhi Bench of the Tribunal in the case of Bharat Sanchar Nigam Ltd.(BSNL) reported as 156 ITD 847 (Del-Trib) has held that deduction for telecommunication services is allowable in respect of “profits of eligible business and not restricted to profits derived from eligible business as mentioned in section 80IA of the Act.” 34 ITA NO.5078/MUM/2017(A.Y.2005-06) Thus, the provisions of sub-section(2A) of Section 80IA of the Act are much wider i…

VODAFONE INDIA LTD,MUMBAI vs. DCIT 8(3)(2), MUMBAI

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 5078/MUM/2017[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent Pan: Aaach-5332-B आअसं. 5078/मुं/2017 ("न.व. 2005-06) M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ...... अपीलाथ"/Appellant Pan: Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... ""तवाद"/Respondent Mumbai – 400 020 Revenue By : S/Shrianand Mohan&Ajay K.R.Kesari Assessee By :S/Shri Salil Kapoor, Ketanved & Ms. Soumya Singh

For Appellant: S/Shri Salil Kapoor, KetanVed and Ms. Soumya SinghFor Respondent: S/ShriAnand Mohan&Ajay K.R.Kesari
Section 114Section 143(3)Section 263Section 801ASection 80I

…ion u/s. 80IA of the Act in respect of the aforesaid income. The same was disallowed by the Assessing Officer and the CIT(A). The ld.Counsel for the assessee submitted that Delhi Bench of the Tribunal in the case of Bharat Sanchar Nigam Ltd.(BSNL) reported as 156 ITD 847 (Del-Trib) has held that deduction for telecommunication services is allowable in respect of “profits of eligible business and not restricted to profits derived from eligible business as mentioned in section 80IA of the Act.” 34 ITA NO.5078/MUM/2017(A.Y.2005-06) Thus, the provisions of sub-section(2A) of Section 80IA of the Act are much wider i…

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…y. On the other hand the ld. AR submitted that the assessee is eligible for deduction in respect of all its receipt/ income as discussed above. The ld. AR in support of his claim relied on the order of Hon’ble Tribunal in the case of BSNL Vs. DCIT reported in 156 ITD 847 which was subsequently affirmed by the Hon’ble Delhi High Court reported in 388 ITR 371. The ld. AR supported the order of ld. CIT-A for the deduction allowed u/s 80-IA of the Act in respect of certain receipts as discussed in ground no. 3 in ITA No. 377/Kol/2009 (for Revenue’s appeal). 41. We have heard the rival contentions & perused the materi…