Commissioner of Income Tax, Delhi v. Bharti Hexacom Ltd.

Pr. Commissioner of Income Tax, Delhi -7 vs. Tikona Infinet Limited

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

…$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 238/2024 PR. COMMISSIONER OF INCOME TAX, DELHI -7 ..... Appellant Through: Mr. Puneet Rai, Sr. SC alongwith Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Nikhil Jain, Advocates versus TIKONA INFINET LIMITED ..... Respondent Through: Mr. Vipul J. Shah, Advocate CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 14.05.2024 CM APPL. 24563/2024 (delay in filing) & CM APPL. 24564/2024…

The Pr Commissioner of Income Tax-4, New Delhi vs. Hcl Comnet System and Service Ltd

…$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 208/2024 THE PR COMMISSIONER OF INCOME TAX-4, NEW DELHI ..... Appellant Through: Mr. Shlok Chandra, SSC along with Ms. Priya Sarkar and Ms. Madhavi Shukla, JSCs. versus HCL COMNET SYSTEM AND SERVICE LTD. ..... Respondent Through: Mr. Aditya Vohra, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV % 04.04.2024 O R D E R CM APPL 20015/2024 (delay in filing) & CM APPL 20016/2024 (Delay in refilling) Bearing in the mind…

Pr. Commissioner of Income Tax - 1 vs. M/S Bharti Hexacom Ltd

…count of amortization of variable licence fee under Section 35AAB of the Income Tax Act, 1961 ["Act"] would stand concluded in favour of the Revenue in light of the judgment of the Supreme Court in Commissioner of Income Tax, Delhi v. Bharti Hexacom Ltd. [2023 SCC OnLine SC 1340]. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:11:07 4. Similarly, insofar as the question of subscriber verification penalty is concerned, Mr. Meharchandan…