C.I.T, New Delhi v. M.T.N.L
[Citation -2015-LL-0116-16]
Citation | 2015-LL-0116-16 |
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Appellant Name | C.I.T, New Delhi |
Respondent Name | M.T.N.L. |
Court | SUPREME COURT |
Relevant Act | Income-tax |
Date of Order | 16/01/2015 |
Judgment | View Judgment |
Bot Summary: | For c/delay in filing SLP and interim relief and office report) WITH SLP(C) No. 34105/2012 for c/delay in filing SLP and Office Report) SLP(C) No. 34106/2012 for c/delay in filing SLP and Office Report) SLP(C) No. 34107/2012 for c/delay in refiling SLP and appln. S) for c/delay in filing SLP and Office Report) SLP(C) No. 34109/2012 for c/delay in filing SLP and appln. S) for c/delay in refiling SLP and Office Report) SLP(C) No. 34110/2012 for c/delay in filing SLP and appln. S) for c/delay in refiling SLP and Office Report) Date : 16/01/2015 These petitions were called on for hearing today. UPON hearing the counsel the Court made the following O R D E R We have heard learned counsel for the parties. We are of the opinion that the Revenue has raised a substantial question of law in the appeal filed in the High Court. Accordingly, High Court should admit the appeal filed by the Revenue on question No.2 which reads as follows: Whether on the facts and in the circumstances of the case, the ITAT is correct in holding that 75 of income from telecom services is eligible for deduction as against its own direction to examine the claim vis-a-vis new telephone exchanges -2- commissioned with effect from 1.4.1995 given in earlier order in ITAT No.3448, 3449, 3450/Del/2003 and 2919/Del/2004 dated 3.2.2006. |