Skycell Communications Ltd. v. DCIT

251 ITR 53High Court2001#336 most cited

What is Skycell Communications Ltd. v. DCIT authority for?

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

253

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Also referred to as

Skycell Communications Ltd. v. DCIT · 251 ITR 53 · technical services · fees for technical services · section 9(1)(vii) · human intervention · routine services · managerial services · consultancy services

Sections most often in play

Section 9(1)(vii)Section 195Section 90(2)Section 115JBSection 37Section 40(a)(i)Section 143(3)Section 234B

Issues it is cited on

section 194jsection 9(1)(vi)section 9(1)(vii)section 90(2)fees for technical servicessection 194hsection 9(1)section 40(a)(i)section 195section 194permanent establishmentsection 201

Judgments citing Skycell Communications Ltd. v. DCIT

Kyocera Document Solutions Asia Limited (Formerly Known As Kyocera Mita Asia Limited), Hongkong vs. Assistant Commissioner of Income Tax, Circle Intt Tax 2(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 1664/DEL/2025[2022-23]Status: DisposedITAT Delhi13 Jan 2026AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…ed on the following decision for non-taxability of reimbursement as FTS: 1.Cooper Standard Automotive India (P.) Ltd. v/s ACIT [2017] 84 taxmann.com 200 2.CIT v/s Bharti Cellular Ltd [2009] 319 ITR 139 (Del) (HC) 3.Skycell Communication Ltd v/s Dy.CIT [2001] 251 ITR 53 (Madras) Page 9 of 27 ITA No. 380, 3546/DEL/2023 & 1664/DEL/2025 [A.Y 2020-21, 2021-22 & 2022-23] Kyocera Document Solutions Asia Vs. ACIT 19. Per contra, with respect to Ground no 2, the ld. DR relied upon the orders of the authorities below. With respect to Ground No. 2, the ld. DR stated that the Hong Kong DTAA is different from India-USA DTA…

Kyocera Document Solutions Asia Limited, Hong Kong vs. ACIT Circle Int Tax 2(1)(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 380/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…ed on the following decision for non-taxability of reimbursement as FTS: 1.Cooper Standard Automotive India (P.) Ltd. v/s ACIT [2017] 84 taxmann.com 200 2.CIT v/s Bharti Cellular Ltd [2009] 319 ITR 139 (Del) (HC) 3.Skycell Communication Ltd v/s Dy.CIT [2001] 251 ITR 53 (Madras) Page 9 of 27 ITA No. 380, 3546/DEL/2023 & 1664/DEL/2025 [A.Y 2020-21, 2021-22 & 2022-23] Kyocera Document Solutions Asia Vs. ACIT 19. Per contra, with respect to Ground no 2, the ld. DR relied upon the orders of the authorities below. With respect to Ground No. 2, the ld. DR stated that the Hong Kong DTAA is different from India-USA DTA…

Kyocera Document Solutions Asia Ltd., (Formerly Known As Kyocera Mita Asia Limited), Hong Kong vs. ACIT, Circle International Tax 2(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 3546/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…ed on the following decision for non-taxability of reimbursement as FTS: 1.Cooper Standard Automotive India (P.) Ltd. v/s ACIT [2017] 84 taxmann.com 200 2.CIT v/s Bharti Cellular Ltd [2009] 319 ITR 139 (Del) (HC) 3.Skycell Communication Ltd v/s Dy.CIT [2001] 251 ITR 53 (Madras) Page 9 of 27 ITA No. 380, 3546/DEL/2023 & 1664/DEL/2025 [A.Y 2020-21, 2021-22 & 2022-23] Kyocera Document Solutions Asia Vs. ACIT 19. Per contra, with respect to Ground no 2, the ld. DR relied upon the orders of the authorities below. With respect to Ground No. 2, the ld. DR stated that the Hong Kong DTAA is different from India-USA DTA…

Jayaram Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore – 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle 2(4), Bengaluru

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

Forcepoint International Technology Limited, Noida vs. ACIT, Circle Int. Taxation 1(3)(1), New Delhi

In the result, appeal of assessee in ITA No

ITA 976/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Vijay B. Basanta CIT- DR
Section 139(1)Section 9(1)(vii)

…was explicit from licence agreement that assessee had sold software licences and not any services to its customers in India, impugned amount could not be taxed as FTS. (PB 414). 25. The Hon'ble Madras High Court in the case of Skycell Communication Limited 251 ITR 53 has held that just because there is a technical input behind a sale of product it cannot be held that technical services have been rendered, as under: “10. Having regard to the fact that the term is required to be understood in the context in which it is used, "fee for technical services" could only be meant to cover such things technical as are…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards 9 ITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16) Vodafone Idea Limited (formerl…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

ITA 2180/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards 10 ITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16) Vodafone Idea Limited (former…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards 10 ITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16) Vodafone Idea Limited (former…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

Vodafone Idea Limited (Formerly Idea Cellular Ltd), Mumbai vs. DCIT - 14(2)(1), Mumbai

ITA 1776/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…that as the revenue has filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court decision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53 (Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held that the roaming charges is in the nature of fee for technical service u/s.194J of the Act for which the assessee is liable to deduct TDS amounting to Rs.62,41,66,807/- towards international roaming charges and national roaming charges and in the failure to deduct…

M/S Bombay Integrated Security (India) Limited, Mumbai vs. The Income Tax Officer, TDS OSD TDS Circle 1(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2881/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopalassessment Year : 2022-23 M/S. Bombay Integrated The Income Tax Officer, Security (India) Limited, Tds Osd, 101, Omega House, Vs. Tds Circle-1(1), Hiranandani Gardens, Room No. 411, 4Th Floor, Powai, Cumballa Hills, Mumbai-400076. Mtnl Te Building, Pedder Road, Pan : Aabcb5803G Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Shri Rakesh Joshi For Revenue : Shri Leyaqat Ali Aafaqui Date Of Hearing : 16-06-2025 Date Of Pronouncement : 19-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/Jcit(A)-Mysore [„Ld.Cit(A)‟], Dated 07-03-2025, Pertaining To Assessment Year (Ay) 2022-23, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Leyaqat Ali Aafaqui
Section 194JSection 201Section 201(1)Section 9

…rence was drawn to the Explanation (b) to Section 194J r.w. Explanation 2 to Clause (vii) of Sub-section (1) of Section 9. Further reliance was placed on the decision of the Hon‟ble Madras High Court in the case of Skycell Communications Ltd. vs. DCIT, [2001] 251 ITR 53 (Madras) and it was submitted that where a person travels in an aeroplane, it cannot be said that the airlines is rendering a technical service to the passenger and, therefore, the passenger is not under any obligation to deduct tax at source on the payments made to the airline for having used it for travelling from one destination to another. 4.…

Dy. Commissioner of Income Tax Central Circle 2(3), Mumbai vs. Hinduja Global Solutions Limited, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 2424/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Jun 2025AY 2020-21

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyaआयकर अपील सुं./Ita No. 2423/Mum/2025 (नििाारण वर्ा / Assessment Year :2012-13) आयकर अपील सुं./Ita No. 2424/Mum/2025 (नििाारण वर्ा / Assessment Year :2020-21)

For Appellant: NoneFor Respondent: Shri Ritesh Misra a/w Shri
Section 195Section 40

…operators and multi-system operators for placing signals or preferred bandwidth, and therefore, cannot be constituted as royalty. Further, drawing support from the decision of the Hon’ble Madras High Court in the matter of Skycell Communications Services Ltd. 251 ITR 53, the CIT(A) deleted the disallowance of Rs. 7,65,58,000/- 8. Insofar as the disallowance of Rs. 3,94,00,000/- is concerned, the CIT(A) found that on Rs. 2,08,01,289/- paid in India, the assessee has deducted tax at applicable rates and on payment of Rs. 1,85,98,711/- paid by the overseas branch, the assessee has deducted tax as per the Philippines…

Dy. Commissioner of Income Tax Central Circle 2(3), Mumbai vs. Hinduja Global Solutions Limited, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 2423/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jun 2025AY 2012-13

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyaआयकर अपील सुं./Ita No. 2423/Mum/2025 (नििाारण वर्ा / Assessment Year :2012-13) आयकर अपील सुं./Ita No. 2424/Mum/2025 (नििाारण वर्ा / Assessment Year :2020-21)

For Appellant: NoneFor Respondent: Shri Ritesh Misra a/w Shri
Section 195Section 40

…operators and multi-system operators for placing signals or preferred bandwidth, and therefore, cannot be constituted as royalty. Further, drawing support from the decision of the Hon’ble Madras High Court in the matter of Skycell Communications Services Ltd. 251 ITR 53, the CIT(A) deleted the disallowance of Rs. 7,65,58,000/- 8. Insofar as the disallowance of Rs. 3,94,00,000/- is concerned, the CIT(A) found that on Rs. 2,08,01,289/- paid in India, the assessee has deducted tax at applicable rates and on payment of Rs. 1,85,98,711/- paid by the overseas branch, the assessee has deducted tax as per the Philippines…

Commissioner of Income Tax International Tax- 1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/202/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…counsel for the appellant could not dispute that question of law proposed to be raised is covered by the judgment in CIT vs. Woodward Governor India Pvt. Ltd. 312 ITR 254 and judgment of this Court in Skycell Communications Ltd. and Anr. vs. DCIT and Ors. 251 ITR 53 which has been followed in appeal Commissioner of Income Tax vs. Bharti Celluar Ltd. I.T.A. No. 1120/2007. The appeal is accordingly dismissed. It could not be disputed that the question covered there is a pure question of fact. No question of law has arisen. Dismissed.” 3. The fact that questions „B‟ and ‘C‟ stand conclusively settled an…