State of Kerala v. Asianet Satellite Communications Ltd.

174 Taxmann.com 1107Supreme Court of India2025#19535 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 35ABBSection 37(1)
Read the full judgment

Issues it is cited on

section 80lacompensatory interestsection 35abbsection 80lsection 72acarry forward of lossessection 72related party transactionunabsorbed depreciationbusiness expediencysection 41(1)computer software

Judgments citing State of Kerala v. Asianet Satellite Communications Ltd.

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…