What is Commissioner of Income-tax v. Bharti\nHexacom Ltd. authority for?

License fee receipts are considered capital in nature. Consequently, any interest related to such license fees, even if a provision, is not revenue expenditure.

Which sections of the Income Tax Act does Commissioner of Income-tax v. Bharti\nHexacom Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 35ABB, Section 37(1), Section 14A, Section 260A, Section 271(1)(c).

Commissioner of Income-tax v. Bharti\nHexacom Ltd. (155 Taxmann.com 322)

Q: How many judgments cite Commissioner of Income-tax v. Bharti\nHexacom Ltd.?

18 judgments on BharatTax cite Commissioner of Income-tax v. Bharti\nHexacom Ltd. (155 Taxmann.com 322), spanning 2025 to 2025.

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

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

Section 35ASection 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4960 & 624/Del/2024 [Assessment Year: 2020-21 & 2021-22] Bharti Telemedia Ltd. DCIT Bharti Crescent 1, Nelson Circle 4 (2) Mandela Road, Vasant Kunj, Vs New Delhi Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Respondent ITA No.4966 & 4868/Del/2024 [Assessment Year: 2020-21 & 2016-17] DCIT Bharti Telemedia Ltd. Circle 4 (2) Bharti Crescent 1, Nelson New Delhi Vs Mandela Road, Vasant Kunj, Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Responde…

DCIT, CIRCLE 4(2), NEW DELHI vs. M/S BHARTI TELEMEDIA LTD, NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

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

Section 35ASection 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4960 & 624/Del/2024 [Assessment Year: 2020-21 & 2021-22] Bharti Telemedia Ltd. DCIT Bharti Crescent 1, Nelson Circle 4 (2) Mandela Road, Vasant Kunj, Vs New Delhi Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Respondent ITA No.4966 & 4868/Del/2024 [Assessment Year: 2020-21 & 2016-17] DCIT Bharti Telemedia Ltd. Circle 4 (2) Bharti Crescent 1, Nelson New Delhi Vs Mandela Road, Vasant Kunj, Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Responde…

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

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

Section 35ASection 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4960 & 624/Del/2024 [Assessment Year: 2020-21 & 2021-22] Bharti Telemedia Ltd. DCIT Bharti Crescent 1, Nelson Circle 4 (2) Mandela Road, Vasant Kunj, Vs New Delhi Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Respondent ITA No.4966 & 4868/Del/2024 [Assessment Year: 2020-21 & 2016-17] DCIT Bharti Telemedia Ltd. Circle 4 (2) Bharti Crescent 1, Nelson New Delhi Vs Mandela Road, Vasant Kunj, Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Responde…

DCIT, CIRCLE 4(2), NEW DELHI vs. MS BHARTI TELEMEDIA LTD, NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

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

Section 35ASection 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4960 & 624/Del/2024 [Assessment Year: 2020-21 & 2021-22] Bharti Telemedia Ltd. DCIT Bharti Crescent 1, Nelson Circle 4 (2) Mandela Road, Vasant Kunj, Vs New Delhi Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Respondent ITA No.4966 & 4868/Del/2024 [Assessment Year: 2020-21 & 2016-17] DCIT Bharti Telemedia Ltd. Circle 4 (2) Bharti Crescent 1, Nelson New Delhi Vs Mandela Road, Vasant Kunj, Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Responde…

VODAFONE WEST LIMITED,(FORMERLY KNOWN AS VODAFONE ESSAR GUJARAT LIMITED),AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, the appeal by the Revenue is partly allowed for statistical\npurposes

ITA 671/AHD/2015[2010-11]Status: DisposedITAT Mumbai11 Dec 2025AY 2010-11

For Appellant: Shri K.K. VedFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 142Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 45Section 47Section 48

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“J” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.671/AHD/2015\n(Assessment Year: 2010-11)\nVodafone West Limited.\n(formerly known as Vodafone Essar Gujarat\nLimited)\nVodafone House, B Wing,\n4th Floor, Corporate Road,\nPrahladnagar, Ahmedabad- 380051\nPAN : AAACF1190P\nAppellant\nRespondent\nv/s\nDeputy Commissioner of Income Tax\nCircle - 4(1)(2)\nAhmedabad\nITA No.1634/AHD/2015\n(Assessment Year: 2010-11)\nAppellant\nRespondent\nv/s\nDeputy Commissioner of Income Tax\nCircle 4(1)(2…

THE DY CIT, CIRCLE-4(1)(2),, AHMEDABAD vs. VODAFONE WEST LIMITED,, AHMEDABAD

In the result, the appeal by the Revenue is partly allowed for statistical\npurposes

ITA 1634/AHD/2015[2010-11]Status: DisposedITAT Mumbai11 Dec 2025AY 2010-11

For Appellant: Shri K.K. VedFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 142Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 45Section 47Section 48

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“J” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.671/AHD/2015\n(Assessment Year: 2010-11)\nVodafone West Limited.\n(formerly known as Vodafone Essar Gujarat\nLimited)\nVodafone House, B Wing,\n4th Floor, Corporate Road,\nPrahladnagar, Ahmedabad- 380051\nPAN : AAACF1190P\nAppellant\nRespondent\nv/s\nDeputy Commissioner of Income Tax\nCircle - 4(1)(2)\nAhmedabad\nITA No.1634/AHD/2015\n(Assessment Year: 2010-11)\nDeputy Commissioner of Income Tax\nCircle 4(1)(2)\nAhmedabad\nAppellant\nRes…

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

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

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

…{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\n\"J\" BENCH, MUMBAI\nSHRI RAHUL CHAUDHARY, JUDICIAL MEMBER\nSHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER\n\nITA No. 1073/Del/2015\n(Assessment Year: 2010-2011)\n\nVodafone Digilink Limited\n(Formerly Known As Vodafone Essar Digilink Limited)\nC-48, Okhla Industrial Area, Phase – II,\nNew Delhi – 110020, Maharashtra.\n[PAN: AAACA3202D] ...................... Appellant\n\nVs\n\nDeputy Commissioner of Income Tax\nCircle 26(2), New Delhi ..................... Respondent\n\nITA No. 1158/Del/2015\n(Assessment Year: 2010-2011)\n\nDeputy Commissioner of Income Tax\nCircle…

DCIT-5(2)(2), MUMBAI vs. M/S VODAFONE IDEA LTD., MUMBAI

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\n\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\n\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\n\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\n\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\n…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

IDEA CELLULAR LTD,MUMBAI vs. ACIT HQ (JUDL.) TO CIT-14, MUMBAI

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\n\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\n\nITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16)\nVodafone Idea Limited (formerly Idea Cellular Ltd.)\n\nITA No. 2987/Mum/2019;\n(Assessment Year: 2015-16)\n\nDCIT-5(2)(2), Mumbai\n525, Aayakar Bhavan, 5th Floor, M. K.\nRoad, Mumbai – 400 020.\nM/s. Vodafone Idea Limited\n(Formerly known as M/s. Idea\nCellular Ltd.)\nVs.\n10th Floor, Birla Centurion Mills\nCompound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\n\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\n…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment 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) Ass…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment 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) Ass…

Commissioner of Income-tax v. Bharti\nHexacom Ltd.

What is Commissioner of Income-tax v. Bharti\nHexacom Ltd. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Commissioner of Income-tax v. Bharti\nHexacom Ltd.

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

DCIT, CIRCLE 4(2), NEW DELHI vs. M/S BHARTI TELEMEDIA LTD, NEW DELHI

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

DCIT, CIRCLE 4(2), NEW DELHI vs. MS BHARTI TELEMEDIA LTD, NEW DELHI

VODAFONE WEST LIMITED,(FORMERLY KNOWN AS VODAFONE ESSAR GUJARAT LIMITED),AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(2),, AHMEDABAD

THE DY CIT, CIRCLE-4(1)(2),, AHMEDABAD vs. VODAFONE WEST LIMITED,, AHMEDABAD

DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

VODAFONE DIGILINK LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

DCIT-5(2)(2), MUMBAI vs. M/S VODAFONE IDEA LTD., MUMBAI

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

IDEA CELLULAR LTD,MUMBAI vs. ACIT HQ (JUDL.) TO CIT-14, MUMBAI

ACIT, CIRCLE- 26(2), NEW DELHI vs. VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.), NEW DELHI

ACIT, CIRCLE-26(2), NEW DELHI vs. VODAFONE WEST LTD., (THEREAFTER MERGED WITH VODAFONE MOBILE SERVICES LTD.),, NEW DELHI