COMMISSIONER OF INCOME TAX vs. BHARTI CELLULAR LTD.
The appeals are disposed of in above terms
ITA/893/2010HC Delhi19 Dec 2013
Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA
…imited v. Rakesh Kumar and Others and other appeals decided by a common judgment dated 29.02.2012 noticed some divergence of opinion in Malla Prakasarao v. Malla Janaki & Ors.(2004) 3 SCC 343; National Insurance Company Limited v. Kusum Rai & Ors., (2006) 4 SCC 250; National Insurance Company MAC. APP. No.893/2010 & 34/2011 Page 12 of 14 Limited v. Vidhyadhar Mahariwala & Ors., (2008) 12 SCC 701; Ishwar Chandra & Ors. v. The Oriental Insurance Company Limited & Ors., (2007) 10 SCC 650; and Premkumari & Ors. v. Prahalad Dev & Ors., (2008) 3 SCC 193 on the one hand and Sohan Lal Passi v.…