C.I.T, New Delhi v. M.T.N.L
[Citation -2015-LL-0116-16]

Citation 2015-LL-0116-16
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.


ITEM NO.31 COURT NO.10 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 34104/2012 (Arising out of impugned final judgment and order dated 17/08/2011 in ITA No. 94/2011 passed by High Court Of Delhi At N. Delhi) C.I.T NEW DELHI Petitioner(s) VERSUS M.T.N.L. Respondent(s) (with appln. (s) for c/delay in filing SLP and interim relief and office report) WITH SLP(C) No. 34105/2012 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 34106/2012 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 34107/2012 (With appln.(s) for c/delay in refiling SLP and appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 34109/2012 (With appln.(s) for c/delay in filing SLP and appln.(s) for c/delay in refiling SLP and Office Report) SLP(C) No. 34110/2012 (With appln.(s) 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. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. P.S.Narasimha,ASG. Mr. S.A.Haseeb,Adv. Mr. Rupesh Kumar,Adv. Mrs. Gargi Khanna,Adv. Signature Not Verified Mrs. Anil Katiyar,Adv. Digitally signed by Suman Wadhwa Date: 2015.01.20 For Respondent(s) 14:48:04 IST Reason: Mr. M.Ved Jain,Adv. Mr. Pranjal Srivastava,Av. Mr. V.M.Chaurasia,Adv. Mr. Jay Kishor Singh,Adv. UPON hearing counsel Court made following O R D E R We have heard learned counsel for parties. Delay condoned. Leave granted. appeals are allowed. (SUMAN WADHWA) (JASWINDER KAUR) AR-cum-PS COURT MASTER (SIGNED ORDER IS PLACED ON FILE) IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 660 OF 2015 (Arising out of SLP(C)No. 34104/2012) C.I.T.New Delhi Appellant (s) VERSUS M.T.N.L. Respondent(s) WITH CIVIL APPEAL NOS.661,662,663,664,665 OF 2015 (ARISING OUT OF SLP(C) Nos. 34105,34106,34107,34109 AND 34110/2012) ORDER We have heard learned counsel for parties. Delay condoned. Leave granted. We are of opinion that Revenue has raised substantial question of law in appeal filed in High Court. We are also informed that similar substantial question of law is already pending consideration by High Court at instance of assessee. Accordingly, High Court should admit appeal filed by Revenue on question No.2 which reads as follows: Whether on facts and in circumstances of case, ITAT is correct in holding that 75% of income from telecom services is eligible for deduction as against its own direction to examine 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. Appeals are allowed. ........J. (MADAN B. LOKUR) .....J. (UDAY UMESH LALIT) New Delhi; Date: 16.1.2015. C.I.T, New Delhi v. M.T.N.L
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