CIT v. Fascel Ltd.

221 CTR 305High Court2009#5477 most cited

What is CIT v. Fascel Ltd. authority for?

Spectrum Usage Charges (SUC) and Wireless Planning Commission charges are allowable as revenue expenditure.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Fascel Ltd · SUC · Spectrum Usage Charges · Wireless Planning Commission charges · revenue expenditure · section 37(1) · allowance as revenue

Issues it is cited on

Judgments citing CIT v. Fascel Ltd.

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)

…s capital expenditure in the course of assessment and deleted in the CIT(A)’s lower appellate order. Suffice to say, it emerges herein as well that this tribunal in Vodafone Idea Ltd. case (2017) 83 taxmann.com 7 (Del.) has followed CIT Vs. Fascel Ltd. (2009) 221 CTR 305 (Del) whilst concluding such expenses as revenue in nature only. We thus uphold the learned CIT(A)’a action deleting the impugned disallowance in very terms. 19. Lastly comes the Revenue’s fourth substantive ground that CIT(A) has erred in law and on facts in treating the assessee’s 19 | P a g e ITA No.7658/Del/2018 & 8079/Del/2018 advertiseme…

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)

…s capital expenditure in the course of assessment and deleted in the CIT(A)’s lower appellate order. Suffice to say, it emerges herein as well that this tribunal in Vodafone Idea Ltd. case (2017) 83 taxmann.com 7 (Del.) has followed CIT Vs. Fascel Ltd. (2009) 221 CTR 305 (Del) whilst concluding such expenses as revenue in nature only. We thus uphold the learned CIT(A)’a action deleting the impugned disallowance in very terms. 19. Lastly comes the Revenue’s fourth substantive ground that CIT(A) has erred in law and on facts in treating the assessee’s 19 | P a g e ITA No.7658/Del/2018 & 8079/Del/2018 advertiseme…

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CIT v. Fascel Ltd. (221 CTR 305) — Cited in 21 Judgments | BharatTax