CIT v. Bharti Hexacom Ltd.

458 ITR 593Supreme Court of India2023#4526 most cited

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

License fees paid for telecommunication services are amortizable under Section 35ABB of the Income Tax Act, 1961, and are considered capital expenditure. However, the allowability of amortization for spectrum usage charges is distinct from license fees.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT v. Bharti Hexacom Ltd. · 458 ITR 593 · Supreme Court · Section 35ABB · licence fee · amortization · capital expenditure · spectrum usage charges · telecommunication services

Sections most often in play

Section 143(3)Section 35ABBSection 37(1)Section 1961Section 144BSection 194HSection 40(a)(ia)Section 115JB
Read the full judgment

Issues it is cited on

section 35abbsection 35ddsection 80lawaiver of loancompensatory interestsection 80lsection 72asection 194hclarificatory amendmentsection 40a(ia)azadi bachao andolanshort deduction of tax

Judgments citing CIT v. Bharti Hexacom Ltd.

The Defence Accounts Co-Operative Credit Society Limited, Meerut vs. ITO Ward 1(2)(4), Meerut

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1112/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Jan 2025AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…the outset, submitted that in so far as license fee is concerned (other than spectrum usage charges SUC) the issue is covered against the assessee by the Hon’ble Supreme Court in the decision of CIT Vs. Bharti Hexacom Ltd., in assessee’s own case reported in 458 ITR 593 which is placed at pages 283 to 411 of paper book and in view of this decision of Hon’ble Supreme Court he submits that the license fee is thus required to be amortized as per section 35ABB of the IT Act. 9. Coming to spectrum usage charges the Ld. Counsel for the assessee stated that the Hon’ble Apex Court in the case of CIT Vs. Bharti Hexacom (…

Vartul Sharma, Ghaziabad vs. ITO Ward 3(2), Najibabad

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1111/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Jan 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…the outset, submitted that in so far as license fee is concerned (other than spectrum usage charges SUC) the issue is covered against the assessee by the Hon’ble Supreme Court in the decision of CIT Vs. Bharti Hexacom Ltd., in assessee’s own case reported in 458 ITR 593 which is placed at pages 283 to 411 of paper book and in view of this decision of Hon’ble Supreme Court he submits that the license fee is thus required to be amortized as per section 35ABB of the IT Act. 9. Coming to spectrum usage charges the Ld. Counsel for the assessee stated that the Hon’ble Apex Court in the case of CIT Vs. Bharti Hexacom (…

ACIT Circle-17(1), New Delhi vs. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 7181/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Aug 2024AY 2016-17

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…s and reasons same 2014-15 as facts are similar, following the as in A.Y. 2014-15 (Pg 6 to 9) principle of consistency and judicial precedence.) Further he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Bharti Hexacom Ltd. reported in 458 ITR 593 (SC). 9. On the other hand, the Ld. AR submitted that the nature of the expenditure incurred by the assessee is carriage fees paid to direct to home (DTH) Cable operators. He submitted that the assessee paid the carriage fees per annum basis. In this regard, he 9 ITA No.3358/Del/2017 & Ors. Metronation Chennai Television Ltd. vs. DCIT/ACIT b…

DCIT, Circle-16(2), New Delhi vs. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2536/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…s and reasons same 2014-15 as facts are similar, following the as in A.Y. 2014-15 (Pg 6 to 9) principle of consistency and judicial precedence.) Further he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Bharti Hexacom Ltd. reported in 458 ITR 593 (SC). 9. On the other hand, the Ld. AR submitted that the nature of the expenditure incurred by the assessee is carriage fees paid to direct to home (DTH) Cable operators. He submitted that the assessee paid the carriage fees per annum basis. In this regard, he 9 ITA No.3358/Del/2017 & Ors. Metronation Chennai Television Ltd. vs. DCIT/ACIT b…

DCIT, Circle-16(2), New Delhi vs. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2280/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…s and reasons same 2014-15 as facts are similar, following the as in A.Y. 2014-15 (Pg 6 to 9) principle of consistency and judicial precedence.) Further he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Bharti Hexacom Ltd. reported in 458 ITR 593 (SC). 9. On the other hand, the Ld. AR submitted that the nature of the expenditure incurred by the assessee is carriage fees paid to direct to home (DTH) Cable operators. He submitted that the assessee paid the carriage fees per annum basis. In this regard, he 9 ITA No.3358/Del/2017 & Ors. Metronation Chennai Television Ltd. vs. DCIT/ACIT b…

DCIT, New Delhi vs. M/S. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3358/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Aug 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…s and reasons same 2014-15 as facts are similar, following the as in A.Y. 2014-15 (Pg 6 to 9) principle of consistency and judicial precedence.) Further he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Bharti Hexacom Ltd. reported in 458 ITR 593 (SC). 9. On the other hand, the Ld. AR submitted that the nature of the expenditure incurred by the assessee is carriage fees paid to direct to home (DTH) Cable operators. He submitted that the assessee paid the carriage fees per annum basis. In this regard, he 9 ITA No.3358/Del/2017 & Ors. Metronation Chennai Television Ltd. vs. DCIT/ACIT b…