CIT v. Bharti Hexacom Ltd.

221 Taxmann 323High Court2014#3184 most cited

What is CIT v. Bharti Hexacom Ltd. authority for?

Expenditure that merely facilitates trading operations or improves business efficiency without creating an enduring capital asset is revenue in nature. The commercial sense and the enduring benefit test determine whether expenditure is capital or revenue.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2025.

Also referred to as

CIT v. Bharti Hexacom Ltd. · Section 35ABB · capital expenditure · revenue expenditure · enduring benefit test · commercial sense · license fee · telecom license

Also reported as

265 CTR 130

Sections most often in play

Section 143(3)Section 35ABBSection 14ASection 260ASection 271(1)(c)Section 143(1)Section 144BSection 144C(1)
Read the full judgment

Issues it is cited on

section 35abbsection 35absection 14(2)section 80ia(7)section 35asection 80ia(5)initial assessment yeardeduction under section 80iapercentage completion methodsection 199section 80ia(4)section 35

Judgments citing CIT v. Bharti Hexacom Ltd.

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

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

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

…{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\n\"J\" BENCH, MUMBAI\nSHRI RAHUL CHAUDHARY, JUDICIAL MEMBER\nSHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER\n\nITA No. 1073/Del/2015\n(Assessment Year: 2010-2011)\n\nVodafone Digilink Limited\n(Formerly Known As Vodafone Essar Digilink Limited)\nC-48, Okhla Industrial Area, Phase – II,\nNew Delhi – 110020, Maharashtra.\n[PAN: AAACA3202D] ...................... Appellant\n\nVs\n\nDeputy Commissioner of Income Tax\nCircle 26(2), New Delhi ..................... Respondent\n\nITA No. 1158/Del/2015\n(Assessment Year: 2010-2011)\n\nDeputy Commissioner of Income Tax\nCircle…

HCL COMNET SYSTEMS AND SERVICES LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1),DELHI/ ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result ground of appeal is allowed for

ITA 4965/DEL/2024[2021-22]Status: DisposedITAT Delhi19 May 2025AY 2021-22

Bench: Ms. Madhumita Roy

Section 143(3)Section 144BSection 35A

…al Expenditure as per Section 35ABB of the Act. In response thereto appellant made its submission before ld. AO and has placed reliance upon various judgments including judgment of Hon’ble High Court of Delhi in the case of Bharti Hexacom Limited reported in 265 CTR 130 (Del). However ld. AO having not satisfied with the submission of appellant, in view of the facts that the similar disallowance has been made in appellant’s own case in the earlier years and the issue is pending before ld. First Appellate Authority and ITAT. Thus he recorded his observation that the National Telecom Policy 1999, 3 which brought…

ACIT, CIRCLE- 26(2), NEW DELHI vs. VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.), NEW DELHI

ITA 8079/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 1999-2000 Vs. M/s. Vodafone West Ltd. ACIT, Circle-26(2), (thereafter merged with New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACF1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/s. Vodafone Idea Ltd. ACIT, Circle-26(2), (earlier known as Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACB2100P (Appellant) (Respondent) Ass…

ACIT, CIRCLE-26(2), NEW DELHI vs. VODAFONE WEST LTD., (THEREAFTER MERGED WITH VODAFONE MOBILE SERVICES LTD.),, NEW DELHI

ITA 7658/DEL/2018[1999-2000]Status: DisposedITAT Delhi21 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 1999-2000 Vs. M/s. Vodafone West Ltd. ACIT, Circle-26(2), (thereafter merged with New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACF1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/s. Vodafone Idea Ltd. ACIT, Circle-26(2), (earlier known as Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACB2100P (Appellant) (Respondent) Ass…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HCL COMNET SYSTEMS AND SERVICES LTD., NEW DELHI

In the result, Revenue’s appeal is dismissed

ITA 3527/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Jun 2023AY 2012-13

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2012-13 Dcit, Circle 11(1), Versus Hcl Comnet Systems & Services New Delhi. Ltd., 806, Sidharth, 96, Nehru Place, New Delhi Pan: Aaach3130M (Appellant) (Respondent)

For Appellant: Shri Aditya Vohra, Adv. &For Respondent: Shri Anuj Garg, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2012-13 DCIT, Circle 11(1), Versus HCL Comnet Systems & Services New Delhi. Ltd., 806, Sidharth, 96, Nehru Place, New Delhi PAN: AAACH3130M (Appellant) (Respondent) C.O. No. 50/Del/2021 (in ITA No. 3527/Del/2018) Assessment Year: 2012-13 HCL Comnet Systems & Services Versus DCIT, Circle 11(1), Ltd., 806, Sidharth, 96, Nehru New Delhi. Place, New Delhi (Appellant) (Respondent) Revenue by : Shri Anuj Garg, Sr. DR Assessee by : Shri Aditya Vohra, Adv.…

HUGHES COMMUNICATIONS INDIA LTD.,NEW DELHI vs. ACIT, CIRCLE- 12(1), NEW DELHI

In the result, the captioned appeals of the assessee in ITA Nos

ITA 4550/DEL/2018[2009-10]Status: DisposedITAT Delhi14 Sept 2021AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rocktim Saikia, Sr. DR
Section 80Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 2346/DEL/2014 [A.Y 2008-09] ITA No. 4550/DEL/2018 [A.Y 2009-10] M/s Hughes Communications India Ltd Vs. The D.C.I.T 1, Shivaji Marg, West End Greens NH-18 Circle 12(1) New Delhi New Delhi PAN : AAACH 0765 L ITA No. 2273/DEL/2014 [A.Y 2008-09] ITA No. 5792/DEL/2015 [A.Y 2009-10] The I.T.O Vs. M/s Hughes Communications India Ltd Circle 12(1) 1, Shivaji Marg, West End Greens NH-18 New Delhi New Delhi - PAN : AAACH 0765 L…

DCIT, NEW DELHI vs. M/S HUGHES COMMUNICATION INDIA LTD.,, NEW DELHI

In the result, the captioned appeals of the assessee in ITA Nos

ITA 3906/DEL/2015[2009-10]Status: DisposedITAT Delhi14 Sept 2021AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rocktim Saikia, Sr. DR
Section 80Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 2346/DEL/2014 [A.Y 2008-09] ITA No. 4550/DEL/2018 [A.Y 2009-10] M/s Hughes Communications India Ltd Vs. The D.C.I.T 1, Shivaji Marg, West End Greens NH-18 Circle 12(1) New Delhi New Delhi PAN : AAACH 0765 L ITA No. 2273/DEL/2014 [A.Y 2008-09] ITA No. 3906/DEL/2015 [A.Y 2009-10] The I.T.O Vs. M/s Hughes Communications India Ltd Circle 12(1) 1, Shivaji Marg, West End Greens NH-18 New Delhi New Delhi - PAN : AAACH 0765 L…

M/S. HUGHES COMMUNICATION INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the captioned appeals of the assessee in ITA Nos

ITA 2346/DEL/2014[2008-09]Status: DisposedITAT Delhi14 Sept 2021AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rocktim Saikia, Sr. DR
Section 80Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 2346/DEL/2014 [A.Y 2008-09] ITA No. 4550/DEL/2018 [A.Y 2009-10] M/s Hughes Communications India Ltd Vs. The D.C.I.T 1, Shivaji Marg, West End Greens NH-18 Circle 12(1) New Delhi New Delhi PAN : AAACH 0765 L ITA No. 2273/DEL/2014 [A.Y 2008-09] ITA No. 3906/DEL/2015 [A.Y 2009-10] The I.T.O Vs. M/s Hughes Communications India Ltd Circle 12(1) 1, Shivaji Marg, West End Greens NH-18 New Delhi New Delhi - PAN : AAACH 0765 L…

DCIT, NEW DELHI vs. M/S. HUGHES COMMUNICATION INDIA LTD., NEW DELHI

In the result, the captioned appeals of the assessee in ITA Nos

ITA 2273/DEL/2014[2008-09]Status: DisposedITAT Delhi14 Sept 2021AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rocktim Saikia, Sr. DR
Section 80Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 2346/DEL/2014 [A.Y 2008-09] ITA No. 4550/DEL/2018 [A.Y 2009-10] M/s Hughes Communications India Ltd Vs. The D.C.I.T 1, Shivaji Marg, West End Greens NH-18 Circle 12(1) New Delhi New Delhi PAN : AAACH 0765 L ITA No. 2273/DEL/2014 [A.Y 2008-09] ITA No. 3906/DEL/2015 [A.Y 2009-10] The I.T.O Vs. M/s Hughes Communications India Ltd Circle 12(1) 1, Shivaji Marg, West End Greens NH-18 New Delhi New Delhi - PAN : AAACH 0765 L…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HCL COMNET SYSTEMS AND SERVICES LTD., NEW DELHI

ITA 385/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.135/Del./2018 (ASSESSMENT YEAR : 2013-14) M/s. HCL Comnet Ltd., vs. DCIT, Circle 11 (1), 806, Siddharth, 96, Nehru Place, New Delhi. New Delhi – 110 019. (PAN : AAACH9667H) ITA No.136/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.137/Del./2018 (ASSESSMENT YEAR : 2014-15) M/s. HCL Comnet Systems & Services Ltd., vs. DCIT, 806, Siddharth, 96, Nehru Place, Circle 11(1), New Delhi – 110 019. New Delhi. (PAN : AAACH3130M) ITA No.385…

HCL COMNET SYSTEMS & SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 137/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Aug 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.135/Del./2018 (ASSESSMENT YEAR : 2013-14) M/s. HCL Comnet Ltd., vs. DCIT, Circle 11 (1), 806, Siddharth, 96, Nehru Place, New Delhi. New Delhi – 110 019. (PAN : AAACH9667H) ITA No.136/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.137/Del./2018 (ASSESSMENT YEAR : 2014-15) M/s. HCL Comnet Systems & Services Ltd., vs. DCIT, 806, Siddharth, 96, Nehru Place, Circle 11(1), New Delhi – 110 019. New Delhi. (PAN : AAACH3130M) ITA No.385…

HCL COMNET SYSTEMS & SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 136/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.135/Del./2018 (ASSESSMENT YEAR : 2013-14) M/s. HCL Comnet Ltd., vs. DCIT, Circle 11 (1), 806, Siddharth, 96, Nehru Place, New Delhi. New Delhi – 110 019. (PAN : AAACH9667H) ITA No.136/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.137/Del./2018 (ASSESSMENT YEAR : 2014-15) M/s. HCL Comnet Systems & Services Ltd., vs. DCIT, 806, Siddharth, 96, Nehru Place, Circle 11(1), New Delhi – 110 019. New Delhi. (PAN : AAACH3130M) ITA No.385…

HCL COMNET LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 135/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.135/Del./2018 (ASSESSMENT YEAR : 2013-14) M/s. HCL Comnet Ltd., vs. DCIT, Circle 11 (1), 806, Siddharth, 96, Nehru Place, New Delhi. New Delhi – 110 019. (PAN : AAACH9667H) ITA No.136/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.137/Del./2018 (ASSESSMENT YEAR : 2014-15) M/s. HCL Comnet Systems & Services Ltd., vs. DCIT, 806, Siddharth, 96, Nehru Place, Circle 11(1), New Delhi – 110 019. New Delhi. (PAN : AAACH3130M) ITA No.385…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HCL COMNET SYSTEMS & SERVICES LTD., NEW DELHI

ITA 100/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Aug 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.135/Del./2018 (ASSESSMENT YEAR : 2013-14) M/s. HCL Comnet Ltd., vs. DCIT, Circle 11 (1), 806, Siddharth, 96, Nehru Place, New Delhi. New Delhi – 110 019. (PAN : AAACH9667H) ITA No.136/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.137/Del./2018 (ASSESSMENT YEAR : 2014-15) M/s. HCL Comnet Systems & Services Ltd., vs. DCIT, 806, Siddharth, 96, Nehru Place, Circle 11(1), New Delhi – 110 019. New Delhi. (PAN : AAACH3130M) ITA No.385…

AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-2(1) - NATIONAL E-ASSESMENT ORDER, NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 489/DEL/2021[2016-17]Status: DisposedITAT Delhi24 Aug 2021AY 2016-17

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Ravi Sharma, Adv. &For Respondent: Sh. Surenderpal, CIT DR &
Section 143(3)

…ring a right to operate telecommunication services and thus would not attract the provisions of Section 35ABB of the Act. The assessee’s case is squarely covered by the decision of Hon'ble Delhi High Court in the case of CIT vs. Bharti Hexacom Limited [2014] 265 CTR 130 (Delhi) other case laws relied upon by the 18 SA No. 75/Del/2021 AT&T Global Network Services India Pvt. Ltd. appellant as cited above. It is also important to note that in one of the preceding year on same facts, the DRP allowed the claim of the licence fees on revenue basis u/s 37(1) of the Act. Thus, the issue is identical and therefore Ground…

DCIT, NEW DELHI vs. M/S. HCL COMNET SYSTEMS & SERVICES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 922/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

M/S. HCL COMNET SYSTEMS AND SERVICES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 835/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

ACIT, NEW DELHI vs. M/S. HCL COMNET SYSTEMS AND SERVICES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5924/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

M/S. HCL COMNET SYSTEMS AND SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5555/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

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