1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3314 OF 2011 C.I.T. Appellant(s) VERSUS VODAFONE WEST LIMITED Respondent(s) O R D E R Heard learned counsel for parties. only issue that needs deliberation in this appeal is about department s claim in relation to expenses incurred by assessee towards royalty for use of radio frequencies. tax amount involved is only Rs. 1,28,60,000/- (One Crore Twenty Eight Lakhs Sixty Thousand). Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2019.12.16 17:02:58 IST Reason: Being low tax effect, in view of circular No. 17/2019 issued by Department of Revenue, Ministry of Finance 2 vide F. No.279/Misc./142/2007-ITJ (Pt.) dated 08.08.2019, we dispose of this appeal, leaving all questions of law open. Pending applications, if any, stand disposed of. J (A.M. KHANWILKAR) .J (DINESH MAHESHWARI) New Delhi December 12, 2019 3 ITEM NO.107 COURT NO.7 SECTION XIV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 3314/2011 C.I.T. Appellant(s) VERSUS VODAFONE WEST LIMITED Respondent(s) ([ AT TOP ] ) Date : 12-12-2019 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Joydip Roy, Adv. Mr. S.A. Haseeb, Adv. Mr. siddhartha Sinha, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Tushar Jarwal, Adv. Ms. Anuradha Dutt, Adv. Mr. Rahul Sateeja, Adv. Ms. B. Vijayalakshmi Menon, AOR UPON hearing counsel Court made following ORDER Civil Appeal is disposed of in terms of signed order. Pending applications, if any, stand disposed of. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on file] C.I.T. v. Vodafone West Limited