Ita/484/2018 Of The Pr. Commissioner Of Income Tax -Central-3 v. Hfcl Infotel Ltd

r- -••( $7^5.and7 ^ •„,"L *.IN THE HIGH COURT OF DELHI AT NEWJDELHI 11^218/2018; ^ +. PR;COMMiSSIONiEKdF INCOME.TAX-3;NEWDEtHI " . .. , , /, '-•Appellant.'' • ; ' Through : Mr. Asheesh'Jain,Sr^StandingCounsel\ \ " • > V versus-,' versus-,HFQLiNFOT&LTD. ;^^ThroughL None' ......Respondent. .V /- AND ITA 48^/201.8 THE-PR.COMMISSIONEROFlNCbMETAX•;CENTRAL-3' ,', '., • •-i ^ - ., • •-iAppellant.:Mr., Ruchir Bhatia, ,Sr. ..Standing ,:'Couhser'\•;. ;'» -'^''^^spondent' None-,,,..•; •' • : •Through ' . ,' ^ • V'•'•''versus'-.' -HFCL INFOTELLTtt • • •••'Through' ' None-,,,.. CORAM:'-I/-"'HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE CHANDER SHEKHAR •'-•'•ORDER- i , ^ ^ %09.07.2018CM No. 16032/2018 in ITA No. 484/2bl8CM No. 16032/2018 in ITA No. 484/2bl8 rV > ' This is an applicationfor condonationof xlelay of 90 days in ~\re-filingofthe appeal. .'.; \; ,•, , ^.., Forthe reasonsstatedin the appiication,delayin re^fiUngofthe . .;appeal is allowed;/;<•:,, ,> .. .," I \ . > Signature Not Verified Digitally SignedBy:AMULYA 1 • • Exemption',allowed, subject to all. just exceptions..^ The;,'apjjlibatiohis disposed of.'.;V--, ; : . ITA No.2i8/2018and ITA No. 484/2018 - , . ;;ITA Nos.,484/2018;and 2.18/2018"filedby the.Revenuein thecase of HFCL Infotel Limited,- pertain to assessmentyears 2008-09ti-Xi. ' ' 'I, • *'I ^' M'• 'm- 'I ' ; ''I,•*'I^'M'• 'm--' ;theiissuesraisedin the presentappealsrelateto (i) claiftiunder.Section 35ABB of the Income Tax Act, ,l'96i, (ii) disallowanceofinterest paidto, the "department - of, telecommunication, '(iii)disallowance,of interest as' expense by treating it.as cajpitalwork in ,progressand (iy) additionsmade on.'accountof membership.fee paid. to thevariousclubs. ,^//•' .i\ - ' , ' , ,The'^-aforesaidrissuesare covered by;decisions, of.this/Court in ,.favour of.the resjpondeht/aSsesseein.-ITA;No. 487/2018 and other ^' connected matters decided on 25.04.2018 and ITA'^Nos.459/2018 and• ,460/2018.decide^on 16;0402018: ./ : >- V; ' ^ • ., - In view.,'of the aforesaidacceptedposition^we do npt find any • . -" . merit in the aforesaidappealsand the same are dismissed.>No order ,astoxosts.'• •/ • ~.r ' .rSANJIV KHANNA, JCHANDMR-SHEKHAR,J JULY O^, 2018/b '