Ita/80/2015 Of M/S.bharati Airtel Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. FRIDAY, THE 5 DAY OF APRIL 2024 / 16TH CHAITHRA, 1946ITA NO. 80 OF 2015 AGAINST THE ORDER/JUDGMENT DATED 10.07.2013 IN ITA NO.80OF 2013 OF I.T.A.TRIBUNAL,COCHIN BENCHAPPELLANT M/S.BHARATI AIRTEL LTD.KERALA CIRCLE OFFICE, N.H.BY-PASS ROAD,KUNDANNUR P.O, MARADU, KOCHI-683 304,REPRESENTED BY ITS AUTHORISED SIGNATORY,MRS. REKHA AGARWAL. KERALA CIRCLE OFFICE, N.H.BY-PASS ROAD,KUNDANNUR BY ADV SRI.A.KUMAR RESPONDENT COMMISSIONER OF INCOME TAXERNAKULAM - 682 018. BY ADV CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSIONON 05.04.2024, ALONG WITH ITA.46/2017, 47/2017 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.FRIDAY, THE 5 DAY OF APRIL 2024 / 16TH CHAITHRA, 1946 ITA NO. 46 OF 2017 AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.83 OF 2013OF I.T.A.TRIBUNAL,COCHIN BENCHAPPELLANT/APPELLANT/ASSESSEE M/S. BHARATI AIRTEL LIMITEDKERALA CIRCLE OFFICE, N.H.BYE-PASS ROAD, KUNDANNUR P.O., MARADU, KOCHI-683304, REP. BYITS AUTHORISED SIGNATORY, SMT.SHEENA SAMUEL BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE COMMISSIONER OF INCOME TAXERNAKULAM-682018. BY ADVS.CHRISTOPHER ABRAHAMSRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.P.K.RAVINDRANATHA MENON SR. THIS INCOME TAX APPEAL HAVING COME UP FORADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.FRIDAY, THE 5 DAY OF APRIL 2024 / 16TH CHAITHRA, 1946ITA NO. 47 OF 2017 AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.82 OF 2013OF I.T.A.TRIBUNAL,COCHIN BENCHAPPELLANT/APPELLANT/ASSESSEE M/S. BHARATI AIRTEL LIMITEDKERALA CIRCLE OFFICE, N.H BY-PASS ROAD,KUNDANNUR P.O, MARADU, KOCHI 683304,RERPESENTED BY ITS AUTHORISED SIGNATORY SMT. SHEENA SAMUEL BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE THE COMMISSIONER OF INCOME TAXERNAKULAM 682 018 BY ADVS.CHRISTOPHER ABRAHAMSRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.P.K.RAVINDRANATHA MENON SR. THIS INCOME TAX APPEAL HAVING COME UP FORADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. FRIDAY, THE 5 DAY OF APRIL 2024 / 16TH CHAITHRA, 1946 ITA NO. 48 OF 2017 AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.81 OF 2013OF I.T.A.TRIBUNAL,COCHIN BENCHAPPELLANT/APPELLANT/ASSESSEE M/S. BHARATI AIRTEL LIMITEDKERALA CIRCLE OFFICE, N.H.BY-PASS ROAD, KUNDANNUR P.O., MARADU, KOCHI-683304, REP. BYITS AUTHORISED SIGNATORY, SMT. SHEENA SAMUEL. BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE THE COMMISSIONER OF INCOME TAXERNAKULAM-682017. BY ADVS.SRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.P.K.RAVINDRANATHA MENON SR.CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FORADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. It is agreed by counsel on either side that the questions oflaw raised in these I.T Appeals now stand answered in favour of theassessee by the judgment of the Supreme Court dated 28.02.2024 inCivil Appeal No.7257 of 2011 and connected cases. BY ADV SRI.A.KUMAR RESPONDENT/RESPONDENT/REVENUE THE COMMISSIONER OF INCOME TAXERNAKULAM-682017. BY ADVS.SRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.P.K.RAVINDRANATHA MENON SR.CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FORADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: I.T.A Nos.80/2015, 46/2017, 47/2017 and 48/2017 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. It is agreed by counsel on either side that the questions oflaw raised in these I.T Appeals now stand answered in favour of theassessee by the judgment of the Supreme Court dated 28.02.2024 inCivil Appeal No.7257 of 2011 and connected cases. Taking note of the said judgment, these I.T. Appeals areallowed by answering the substantial questions of law raised therein,in favour of the assessee and against the revenue. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE - Sd/ SYAM KUMAR V.M. JUDGE smm APPENDIX OF ITA 80/2015 and 48/2017 APPENDIX OF ITA 46/2017 and 48/2017 APPENDIX OF ITA 47/2017 and 48/2017 APPENDIX OF ITA 48/2017