CIT v. Navabharat Enterprises

BHARTI AIRTEL LTD,NEW DELHI vs. ITO, TDS, WARD-1(1), INTERNATIONAL TAXATION, NEW DEL;HI

In the result, ground of appeal no

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.4580/धिल्ली/2017(नि.व. 2009-10) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase Ii, New Delhi 110070 ...... अपीलार्थी/Appellant Pan: Aaacb-2894-G बिाम Vs. Income Tax Officer, Tds, Ward 1(1), International Taxation, ..... प्रनिवादी/Respondent New Delhi अपीलार्थी द्वारा/ Appellant By : Shri Anil Bhalla, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 09/10/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 06/01/2026 आदेश/Order Per Vikas Awasthy, Jm:

…a departure between the non- obstante clause and another provision, one of the objects of such a clause is to indicate that it is the non-obstante clause which would prevail over the other clause [see CIT v. Navabharat Enterprises [1987] 31 Taxman 173/[1988] 170 ITR 332)(AP). Therefore, the plea of bona fide belief has no place in the non-obstante provisions of the Act.” For the aforesaid reason as well, the assessee’s plea of bonafide is rejected. 14. In light of our above findings, the Revenue succeeds on ground no. 1 of appeal. [Emphasized by us] The Coordinate Bench jettisoned assessee’s plea of bonafide,…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

…departure\nbetween the non-obstante clause and another provision, one of the objects of\nsuch a clause is to indicate that it is the non-obstante clause which would prevail\nover teh other clause [see CIT v. Navabharat Enterprises [1987] 31 Taxman\n173/[1988] 170 ITR 332)(AP). Therefore, the plea of bona fide belief has no place\nin the non-obstante provisions of the Act.”\nFor the aforesaid reason as well, the assessee's plea of bonafide is rejected.\n14.\nIn light of our above findings, the Revenue succeeds on ground no. 1 of\nappeal.\n15.\nThe ground no.2 of Revenue's appeal is with regard to restricting\ndisa…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

…departure\nbetween the non-obstante clause and another provision, one of the objects of\nsuch a clause is to indicate that it is the non-obstante clause which would prevail\nover teh other clause [see CIT v. Navabharat Enterprises [1987] 31 Taxman\n173/[1988] 170 ITR 332)(AP). Therefore, the plea of bona fide belief has no place\nin the non-obstante provisions of the Act.”\nFor the aforesaid reason as well, the assessee's plea of bonafide is rejected.\n14.\nIn light of our above findings, the Revenue succeeds on ground no. 1 of\nappeal.\n15.\nThe ground no.2 of Revenue's appeal is with regard to restricting\ndisa…

BHARTI AIRTEL LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09)

…r a departure between the non-obstante clause and another provision, one of the objects of such a clause is to indicate that it is the non-obstante clause which would prevail over teh other clause [see CIT v. Navabharat Enterprises [1987] 31 Taxman 173/[1988] 170 ITR 332)(AP). Therefore, the plea of bona fide belief has no place in the non-obstante provisions of the Act.” For the aforesaid reason as well, the assessee’s plea of bonafide is rejected. 14. In light of our above findings, the Revenue succeeds on ground no. 1 of appeal. 15. The ground no.2 of Revenue’s appeal is with regard to restricting disallowance…

BHARTI AIRTEL LTD,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

Appeal of the assessee is allowed

…departure\nbetween the non-obstante clause and another provision, one of the objects of\nsuch a clause is to indicate that it is the non-obstante clause which would prevail\nover teh other clause [see CIT v. Navabharat Enterprises [1987] 31 Taxman\n173/[1988] 170 ITR 332)(AP). Therefore, the plea of bona fide belief has no place\nin the non-obstante provisions of the Act.”\nFor the aforesaid reason as well, the assessee's plea of bonafide is rejected.\n14.\nIn light of our above findings, the Revenue succeeds on ground no. 1 of\nappeal.\n15.\nThe ground no.2 of Revenue's appeal is with regard to restricting\ndisa…