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$7^5.and7 ^ •„,"L
HIGH COURT OF DELHI
11^218/2018; ^ .
.
PR;COMMiSSIONiEK dF INCOME.TAX-3; - • '
NEWDEtHI " . . . , , / , Appellant.'
; ' Through : Mr. Asheesh'Jain, Sr^Standing ' •
\ Counsel \ " • >
V versus-, ' HFQL iNFOT& LTD. ; ^ ^ ......Respondent
Through L None' .V AND ITA 48^/201.8 .
THE-PR. COMMISSIONEROFlNCbME TAX• ^ -
;CENTRAL-3 ' ,' , ' . , • •- i Appellant. • :
' . • Through :Mr., Ruchir Bhatia, ,Sr. ..Standing , , :'Couhser'\ •;. ;' » -' ^
' ^ • V' •' •' ' versus'-.' - •
HFCL INFOTEL LTtt ' ' ^^spondent •
•••'Through' ' None-,,,.. • ; •'
-• •(
/- r-
$7^5.and7 ^ •„,"L
HIGH COURT OF DELHI
11^218/2018; ^ .
.
PR;COMMiSSIONiEK dF INCOME.TAX-3; - • '
NEWDEtHI " . . . , , / , Appellant.'
; ' Through : Mr. Asheesh'Jain, Sr^Standing ' •
\ Counsel \ " • >
V versus-, ' HFQL iNFOT& LTD. ; ^ ^ ......Respondent
Through L None' .V AND ITA 48^/201.8 .
THE-PR. COMMISSIONEROFlNCbME TAX• ^ -
;CENTRAL-3 ' ,' , ' . , • •- i Appellant. • :
' . • Through :Mr., Ruchir Bhatia, ,Sr. ..Standing , , :'Couhser'\ •;. ;' » -' ^
' ^ • V' •' •' ' versus'-.' - •
HFCL INFOTEL LTtt ' ' ^^spondent •
•••'Through' ' None-,,,.. • ; •'
CORAM:'-I/-"'
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
•' -• ORDER - i , '• ^ ^
09.07.2018 r V > CM No. 16032/2018 in ITA No. 484/2bl8
' This is an application for condonation of xlelay of 90 days in ~\ re-filing ofthe appeal. . '. ; \ ; , •, , ^.., For the reasons stated in the appiication, delay in re^fiUng ofthe . .; appeal is allowed; / ; <•: ,, , > . . ., "
I \ . >
1 •
2018:DHC:8727-DB CM No. 16031/2018 in ITA No. 484/2018 ?
Exemption', allowed, subject to all. just exceptions.. ^ The;, apjjlibatioh is disposed of.' . ; V - - , ' ; : .
ITA No.2i8/2018 and ITA No. 484/2018 - , . ;; ITA Nos., 484/2018; and 2.18/2018"filed by the.Revenue in the ' case of HFCL Infotel Limited ,- pertain to assessment years 2008-09 ti-
Xi.
' ' I , • * ' I ^ ' M ' • 'm - ' I
' ; theiissues raised in the present appeals relate to (i) claifti under. -
Section 35ABB of the Income Tax Act, ,l'96i, (ii) disallowance of - interest paid to, the "department - of, telecommunication, '(iii) disallowance, of interestas' expense by treating it.as cajpital work in , ' progress and (iy) additions made on.'account of membership .fee paid
. to the various clubs. ,^ / /• ' .i \
, ' , , The'^-aforesaidrissues are covered by;decisions, of.this/Court in , .favour of.the resjpondeht/aSsessee in.-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 aforesaid accepted position^ we do npt find any • . -"
. merit in the aforesaid appeals and the same are dismissed. >
No order , ' astoxosts.'
• • • / • ~ .r
SANJIV KHANNA, J JULY O^, 2018/b CHANDMR-SHEKHAR, J
'
2018:DHC:8727-DB
HON'BLE MR. JUSTICE CHANDER SHEKHAR
•' -• ORDER - i , '• ^ ^
09.07.2018 r V > CM No. 16032/2018 in ITA No. 484/2bl8
' This is an application for condonation of xlelay of 90 days in ~\ re-filing ofthe appeal. . '. ; \ ; , •, , ^.., For the reasons stated in the appiication, delay in re^fiUng ofthe . .; appeal is allowed; / ; <•: ,, , > . . ., "
I \ . >
1 •
2018:DHC:8727-DB CM No. 16031/2018 in ITA No. 484/2018 ?
Exemption', allowed, subject to all. just exceptions.. ^ The;, apjjlibatioh is disposed of.' . ; V - - , ' ; : .
ITA No.2i8/2018 and ITA No. 484/2018 - , . ;; ITA Nos., 484/2018; and 2.18/2018"filed by the.Revenue in the ' case of HFCL Infotel Limited ,- pertain to assessment years 2008-09 ti-
Xi.
' ' I , • * ' I ^ ' M ' • 'm - ' I
' ; theiissues raised in the present appeals relate to (i) claifti under. -
Section 35ABB of the Income Tax Act, ,l'96i, (ii) disallowance of - interest paid to, the "department - of, telecommunication, '(iii) disallowance, of interestas' expense by treating it.as cajpital work in , ' progress and (iy) additions made on.'account of membership .fee paid
. to the various clubs. ,^ / /• ' .i \
, ' , , The'^-aforesaidrissues are covered by;decisions, of.this/Court in , .favour of.the resjpondeht/aSsessee in.-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 aforesaid accepted position^ we do npt find any • . -"
. merit in the aforesaid appeals and the same are dismissed. >
No order , ' astoxosts.'
• • • / • ~ .r
SANJIV KHANNA, J JULY O^, 2018/b CHANDMR-SHEKHAR, J
'
2018:DHC:8727-DB
JUDGMENT