Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara

3 SCC 525Supreme Court of India2009#2507 most cited
46

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

Also referred to as

Commissioner Nagar Parishad Bhilwara · Labour Court Bhilwara · 3 SCC 525 · Supreme Court 2009 · section 35ABB · telecom licence deduction · section 194H · section 194J · TDS · section 40(a)(ia) · disallowance of expenses · section 147 · section 144 · assessment procedure · section 271B · penalty · section 92CA · transfer pricing · section 80IA

Sections most often in play

Section 147Section 144Section 40(a)(ia)Section 194HSection 143(3)Section 194JSection 271BSection 35ABB

Issues it is cited on

section 35abbsection 194hsection 92ca(1)section 43(1)deduction u/s 80iasection 194jsection 144c(1)section 144c(5)directions of the drpsection 271bsection 201section 92ca(3)

Judgments citing Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara

SRIYANS ENTERPRISES LIMITED,KOLKATA vs. I.T.O., WARD - 5(1),, KOLKATA

In the result, appeal of the assessee is allowed for statistical

ITA 1298/KOL/2025[2016-2017]Status: DisposedITAT Kolkata21 Nov 2025AY 2016-2017

Bench: Shri Duvvuru Rl Reddyआयकर अपील सं/Ita No.1298/Kol/2025 ("नधा"रण वष" / Assessment Year : 2016-2017) Sriyans Enterprises Limited, Vs Ito Ward-5(1), Kolkata 22, Brb Basu Road, 1St Floor, Room No.14, Kolkata-700001 Pan No. :Aaics 4667 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Anil Kumar Dugar, Ar राज"व क" ओर से /Revenue By : Shri Sima Das Biswas, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 16/10/2025 घोषणा क" तार"ख/Date Of Pronouncement : 21/11/2025 आदेश / O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 13.11.2024 Passed For Assessment Year 2016-2017. 2. The Appeal Of The Assessee Is Filed Belated By 136 Days. In This Regard, The Assessee Has Filed Application For Condonation Of Delay Supported With An Affidavit Stating Sufficient Reasons For Delay. The Contents Of The Application Are As Under :- Before The Hon'Ble Income Tax Appellate Tribunal, Kolkata Bench Ref: Appeal Petition Filed On: In The Matter Of : - An Application For Condonation Of The Delay In Filing The Memorandum Of Appeal Against The Appellate Order Dated 13-11- 2024 Pertaining To Assessment Year 2016-2017; & In The Matter Of The :- A Memorandum Of Appeal Filed Under The Income Tax Act, 1961; & In The Matter Of: -

For Appellant: Shri Anil Kumar Dugar, ARFor Respondent: Shri Sima Das Biswas, Sr. DR

…998]7SCC 123. c) Municipal Council, Ahnicdnagar v. Shah Hyder Beig, (2000) 2 SCC 48 d] Shree Paresh Crr. Das Mahapatra Vs. Smt. Ashoka @Swapna Das Mahapatra [2007 SCCOnline Cal22098]. e) Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525 i) Mool Charidra Versus Union of India and Another [2024] SCC OnLine SC 1878] 10. That your appellants' explanation if rejected, will cause enormous loss and injury because there are arguable points of facts and law. In the above circumstances of the case, your appellant requests your honour to consider the facts of the case leniently and condone t…

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

…t Year 2010-2011 in respect of identical issue. 2.8.6. The ld. DR before us placed heavy reliance on the decision of Hon'ble Supreme Court in the case of Union of India vs Association of Unified Telecom Service Providers of India and Others reported in (2020) 3 SCC 525 dated 24/10/2019 to drive home the point that the assessee had erred in accounting the discounted price of sales as its revenue when sim cards are sold to distributors. We have gone through the said decision and we find that the said decision was rendered in the context of determination of Annual Gross Revenue for the purpose of fixing the licence…

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

…11\n67\nin respect of identical issue.\n\n2. 8. 6. The ld. DR before us placed heavy reliance on the decision\nof Hon'ble Supreme Court in the case of Union of India vs\nAssociation of Unified Telecom Service Providers of India and\nOthers reported in (2020) 3 SCC 525 dated 24/10/2019 to drive\nhome the point that the assessee had erred in accounting the\ndiscounted price of sales as its revenue when sim cards are sold to\ndistributors. We have gone through the said decision and we find\nthat the said decision was rendered in the context of\ndetermination of Annual Gross Revenue for the purpose of fixing\nthe li…

THE OCHANTHURUTH SERVICE COOPERATIVE BANK LTD,KOCHI vs. ITO, NON CROP. WARD-2(5), KOCHI

In the result, appeal of the assessee stands dismissed

ITA 462/COCH/2025[2016-17]Status: DisposedITAT Cochin20 Aug 2025AY 2016-17

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessment Year: 2016-17

For Appellant: Shri Alan P Dev, advFor Respondent: Smt. Leena Lal, Sr DR
Section 154

…78, decided on 5-8- 2024] has held that it is not the length of the delay rather the cause behind the delay, which is to be seen while condoning the delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, . Page 4 of 5 Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

HAREES HANEEFA,KOLLAM vs. DCIT CIRCLE INTL.TXN, THIRUVANANTHAPURAM

In the result, appeal filed by the assessee is dismissed as barred by limitation

ITA 286/COCH/2025[2016-17]Status: DisposedITAT Cochin23 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessmentyear:2016-17

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R

…5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while HareesHaneefa, Kollam Page 4 of 4 condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “Ifnegligence can be attributed to the appellant, then necessarilythe delay which has not been condoned by the Tribunal andaffirmed by the High Court deserves to be accepted. However,if no fault can be laid a…

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

ITA 276/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt. Divya Ravindran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

…4 SCC OnLine SC 1878, decided on 5-8-2024] has held that it is not the length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “Ifnegligence can be attributed to the appellant, then necessarilythe delay which has not been condoned by the Tribunal andaffirmed by the High Court deserves to be accepted. However,if no fault can be laid a…

CHANDRAMOULIESWARA CHARITABLE TRUST,TRIVANDRUM vs. CIT, EXEMPTION, TRIVANDRUM

In the result, appeals filed by the assessee are dismissed

ITA 275/COCH/2025[2016-17]Status: DisposedITAT Cochin23 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt. Divya Ravindran, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

…4 SCC OnLine SC 1878, decided on 5-8-2024] has held that it is not the length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “Ifnegligence can be attributed to the appellant, then necessarilythe delay which has not been condoned by the Tribunal andaffirmed by the High Court deserves to be accepted. However,if no fault can be laid a…

SAIDA,KOLLAM vs. ITO,WARD 2, KOLLAM

In the result, the appeal filed by the assessee is dismissed

ITA 271/COCH/2025[2015-16]Status: DisposedITAT Cochin30 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR

…4 SCC OnLine SC 1878, decided on 5-8- 2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 173/COCH/2025[2016-17]Status: DisposedITAT Cochin30 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271B

…at SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 172/COCH/2025[2014-15]Status: DisposedITAT Cochin30 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271B

…at SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO,NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 171/COCH/2025[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271B

…at SA Nos. 26 to 28/Coch/2025 Koothery Narayanan Vijayan it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 981/COCH/2024[2018-19]Status: DisposedITAT Cochin30 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

…/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 980/COCH/2024[2017-18]Status: DisposedITAT Cochin30 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

…/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 979/COCH/2024[2016-17]Status: DisposedITAT Cochin30 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

…/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 978/COCH/2024[2015-16]Status: DisposedITAT Cochin30 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

…/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 977/COCH/2024[2014-15]Status: DisposedITAT Cochin30 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

…/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

KOOTHERY NARAYANAN VIJAYAN,PALAKKAD vs. ITO, NON CORPORATE WARD 2(4), KOCHI

In the result, the appeals filed by the assessee stands dismissed on the ground of limitation itself

ITA 976/COCH/2024[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Vishnu Vijayan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147

…/2024 Koothery Narayanan Vijayan 5-8-2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be la…

THE KASARGOD DISTRICT CO-OPERATIVE BANK LTD,KASARAGOD vs. ASSESSMENT UNIT, NFAC, DELHI

In the result, the appeal filed by the assessee is dismissed

ITA 798/COCH/2024[2018-19]Status: DisposedITAT Cochin30 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.George Thomas, CAFor Respondent: Smt.Leena Lal, Senior AR

…4 SCC OnLine SC 1878, decided on 5-8- 2024] has held that it is not he length of the delay rather the cause behind the delay, which is to be seen while condoning he delay. In the case of Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara, (2009) 3 SCC 525, it was opined that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. 3 ITA No.298/Coch/2024. The Kasargod District Co-op Bank Ltd. “If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the Hig…

VODAFONE MOBILE SERVICES LTD.(FORMERLY KNOWN AS VODAFONE DIGILINK LTD WHICH MERGED WITH VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. DCIT, CIRCLE-26(2), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4189/DEL/2017[2007-08]Status: DisposedITAT Mumbai22 May 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Vodafone Mobile Services Limited Deputy Commissioner Of (Formerly Known As Vodafone Income Tax, Circle 26(2), Digilink Ltd Which Stands Vs. New Delhi Amalgamated With Vodafone Mobile (Jurisdiction Realigned From Service Limited) Circle 17(1), New Delhi) C-48, Phase-Ii, Okhla Industrial Area, New Delhi- 110020. Pan No. Aaaca 3202 D Appellant Respondent

For Appellant: Mr. Ketan VedFor Respondent: Mr. Pankaj Kumar, Sr. DR
Section 115Section 115JSection 143(3)Section 194HSection 37(1)Section 40Section 43(1)

…n identical view in respect of identical issue. 2.8.6. The Id. DR before us placed heavy reliance on the decision of Hon'ble Supreme Court in the case of Union of India vs Association of Unified Telecom Service Providers of India and Others reported in (2020) 3 SCC 525 dated 24/10/2019 to drive home the point that the assessee had erred in accounting the discounted price of sales as its revenue when sim cards are sold to distributors. We have gone through the said decision and we find that the said decision was rendered in the context of determination of Annual Gross Revenue for the purpose of fixing the licence…

VODAFONE IDEA LIMITED (EARLIER KNOWN AS VODAFONE INDIA LTD. WHICH STANDS MERGED WITH IDEA CELLULAR LTD. AND CONSEQUENTLY KNOWN AS IDEA LTD.),MUMBAI vs. ACIT - CIRCLE- 5 (3)(2), MUMBAI

Appeal are allowed for statistical purposes

ITA 316/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan Ved; Shri Ninad PatadeFor Respondent: Date
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 194HSection 32(1)Section 40Section 92C

…identical view in respect of identical issue. 2.8.6. The ld. DR before us placed heavy reliance on the decision of Hon'ble Supreme Court in the case of Union of India vs Association of Unified Telecom Service Providers of India and Others reported in (2020) 3 SCC 525 dated 24/10/2019 to drive home the point that the assessee had erred in accounting the discounted price of sales as its revenue when sim cards are sold to distributors. We have gone through the said decision and we find that the said decision was rendered in the context of determination of Annual Gross Revenue for the purpose of fixing the licence…

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Commissioner, Nagar Parishad, Bhilwara v. Labour Court, Bhilwara (3 SCC 525) — Cited in 46 Judgments | BharatTax