Inter Globe Aviation Ltd. (Indigo) v. Addl. CIT

191 ITD 1Income Tax Appellate Tribunal#10548 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(15A)Section 250Section 40(a)(i)Section 90

Issues it is cited on

section 40(a)(1)compensatory interestsection 76section 75section 43abeneficial ownerunabsorbed depreciationsection 40(a)(i)fees for technical servicestax treatypermanent establishmentsection 90

Judgments citing Inter Globe Aviation Ltd. (Indigo) v. Addl. CIT

DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. SPICEJET LIMITED, NEW DELHI

In the results, both the appeals of Revenue in ITA No

ITA 4597/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Jun 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 10Section 250Section 40

…ous years and there is no material change in the circumstances where the coordinate bench of the tribunal by following the judgement of special bench of DCIT vs. Spicejet Limited ITAT, Delhi Benches in the case of Interglobe Aviation Ltd. Vs. ACIT reported in 191 ITD 1 has deleted the disallowances made. The relevant observations as contained in para 20 & 21 of coordinate bench of the tribunal’s order for AY 2011-12 for revenue’s appeal in ITA No. 5153/Del/2016 has made following observations: “20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years 2006-07 to 2010-11 which is…

DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. SPICEJET LIMITED, GURGAON

In the results, both the appeals of Revenue in ITA No

ITA 4595/DEL/2024[2020-21]Status: DisposedITAT Delhi18 Jun 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 10Section 250Section 40

…ous years and there is no material change in the circumstances where the coordinate bench of the tribunal by following the judgement of special bench of DCIT vs. Spicejet Limited ITAT, Delhi Benches in the case of Interglobe Aviation Ltd. Vs. ACIT reported in 191 ITD 1 has deleted the disallowances made. The relevant observations as contained in para 20 & 21 of coordinate bench of the tribunal’s order for AY 2011-12 for revenue’s appeal in ITA No. 5153/Del/2016 has made following observations: “20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years 2006-07 to 2010-11 which is…

DCIT, CC-01 , NEW DELHI vs. SPICEJET LTD., GURGAON

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 883/DEL/2022[2016-17]Status: DisposedITAT Delhi05 Jul 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

DCIT, CC-01 , NEW DELHI vs. SPICEJET LTD., GURGAON

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 882/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Jul 2023AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

DCIT CENTRAL CIRCLE-01, DELHI vs. SPICEJET LTD. , DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 879/DEL/2022[2012-13]Status: DisposedITAT Delhi05 Jul 2023AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

SPICEJET LIMITED,HARYANA vs. DCIT CIRCLE-24(1), DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 669/DEL/2022[2016-17]Status: DisposedITAT Delhi05 Jul 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

SPICEJET LIMITED,HARYANA vs. DCIT CIRCLE-24(1), DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 668/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Jul 2023AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

SPICEJET LIMITED ,HARYANA vs. DCIT CIRCLE-24(1), DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 667/DEL/2022[2012-13]Status: DisposedITAT Delhi05 Jul 2023AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

M/S. SPICEJET LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 5181/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…

ACIT, NEW DELHI vs. M/S SPICE JET LTD.,, GURGAON

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 5153/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ssue of whether the lease agreements entered into after 01.04.2007 and the payments made therein are liable for TDS or taxable as royalty came up before the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT [191 ITD 1] and the Special Bench held that the payments made towards supplemental rent on or after 01.04.2007 are not liable for TDS as the payments does not fall under the term “royalty”. 19. Heard rival submissions, perused the orders of the authorities below. 20. On perusal of the order of the Tribunal in assessee’s own case for the assessment years…