C.i.t.,delhi Vs. Bharti Hexacom Ltd.

Decided On : Oct-16-2023

Court : Supreme Court of India

LAW: Section 37, the Income Tax Act, Section 37, Section 143(1, Section 143(2, Section 35ABB, Section 37, the Indian Telegraph Act, the Telecom Policy of, the Telegraph Act, Section 35ABB, the Indian Telegraph Act, Section 8, the Telegraph Act, Section 4, Section 4, Section 35ABB, Section 35ABA, Constitution-Bench, Section 4, the Telegraph Act, Section 35ABB of the Act, Section 35ABB, Section 35ABB, Section 35ABB of the Act, Section 35ABB, Section 37, Section 35ABB, Section 32, Section 32(1)(ii, Section 32 of the Act, Section 35ABB, section 32, Section 35ABB of the Act, Section 32, Section 35ABB, the Telecom Policy of, the Telegraph Act, section 3, section 4, section 2, section 4, section 4, section 4, The Telegraph Act, Section 4(1, the Telegraph Act, Section 4(1, Section 8, the Telegraph Act, Section 4, Section 20, the Telegraph Act, Section 4, Section 20A, the Telegraph Act, Section 4(1, the Telegraph Act. ii, Section 8, Section 4, the Telegraph Act, Section 4 of the Telegraph Act, Section 4, the Licence Agreement, the Indian Telegraph Act This Agreement, The Companies Act 1956, Section 3(i, the Indian Telegraph Act, the Licence Agreement No 842-1893-, the Licence Agreement No.842, Section 37

ORG: REPORTABLE2023INSC917IN THE SUPREME COURT OF INDIA CIVIL, DELHI, BHARTI HEXACOM LTD, SLP, the High Court, ITA No.1336, the High Court, the Income Tax Appellate Tribunal, the New Telecom Policy, the High Courts, the High Court, Bird, the Department of Telecommunications, the New Telecom Policy, The National Telecom Policy, the New Telecom Policy, the Telecom Regulatory Authority of India, the Government of India, Schedule A, Communication, the Commissioner of Income Tax (Appeal, Income Tax (Appeal, Tribunal, Tribunal, ITA No.5335, Bharti Cellular Ltd., Revenue, the High Court, the High Court, the High Court, Tribunal, the High Court, the New Telecom, the High Court, the Supreme Court, Court, Empire Jute Co. Ltd., Income Tax, ITR1(“Empire Jute Co. Ltd., Assam Bengal Cement Co. Ltd., CIT, Bengal Cement Co. Ltd., Board of Agricultural Income Tax, Enterprising Enterprises, Income Tax, the Delhi High Court, Sons Ltd., Income Tax, Southern Switch Gear Ltd., CIT, Switch Gear Ltd., CIT, Best and Co. (Pvt.) Ltd., the Delhi High Court, x., the Telecom Regulatory Authority of India, the Delhi High Court, Empire Jute Co. Ltd., Government, the High Court, ITA No.417/2013, Hutchison Essar Ltd., Huthison Essar Pvt. Ltd., CIT, Sharda Motors Industry Ltd., J.K. Synthetics Ltd., Southern Switch Gear Ltd., CIT, Sharda Motor Industries Ltd., CIT, Taxmann.com, the High Court, ITA No.417/2013, Hutchison Essar Pvt. Ltd., the High Court, High Courts of, Additional Solicitor General of, the High Court, Court, Government, the Central Government, Reliance, Court, Aditya Minerals Pvt. Ltd., Income Tax, Bengal Cement Co. Ltd., Southern Switch Gear Ltd., Best and Co., the High Court, Court, Reliance, Court, CIT, Jalan Trading Co., SCC59(“Jalan Trading Co., Court, Court, AGR, the High Courts of, the High Court, Civil Appeal No.11130, the High Court, Court, AGR, Legislature, the High Courts, AGR, Court, Mewar Sugar Mills Ltd., CIT, Sugar Mills Ltd., CIT, Madras High Court, Court, Court, Sundaram Finance Ltd., State, Court, Jalan Trading Co., Court, Jalan Trading Co., Civil Appeal, KYC, the Delhi High Court, Court, CIT, the High Court, Court, the High Court, Court, Mewar Sugar Mills Ltd., Court, Chandamama Publications, The High Court’s, Mewar Sugar Mills Ltd., Court, Bench, the High Court, capital sums, capital sums, capital sums, capital sums, capital sums, Central Government, the Central Government, the Central Government, the Universal Service Obligation, the Central Government, the Telecom Regulatory Authority of India, the Telecom Regulatory Authority of India Act, The Central Government, the Central Government, the Central Government, Aadhaar, Aadhaar, the Central Government, The Central Government, Court, Central Government, the Central Government, the Central Government, The Central Government, The Central Government, the New Telecom Policy, Bharti Cellular Ltd., TM-IX, Department of Telecommunications, M/s. Bharti Cellular Ltd., 15th Floor, the Central Government, the Central Government, Telegraph Authority, Authority, the Licensee the Authority, Cellular Mobile Telephone Service, Schedule, Cellular Mobile Telephone Service, Schedule, Authority, Licence, Schedules, Agreement, The Ceiling Tariff, Schedule, Authority, the Licence Agreement, Schedule, Authority, Authority, Authority, Authority, Authority, MSC, Authority, Authority, Schedules, Authority, Authority, Authority, Emphasis, Schedule A, Licence Agreement, Licence Fee, Authority, Licence, WPC, Ministry of Communications, Radio Frequencies, WPC, the Central Government, MINISTRY OF COMMUNICATIONS DEPARTMENT OF TELECOMMUNICATIONS, M/s Bharti Cellular Ltd., OKHLA Industrial Area, Cellular Mobile Telephone Service, Delhi Metro Service Area, Migration Package, No.842, the License Agreement:, the Licensee Company, Cellular Mobile Telephone Service, the Licensee Company, the Licensee Company, Bharat Sanchar Nigam Limited, Telecom Service Provider, Migration Package, 31.7.1999, the Migration Package, Emphasis, MINISTRY OF COMMUNICATIONS DEPARTMENT OF TELECOMMUNICATIONS, M/s Bharti Cellular Ltd., New Delhi-110020, Cellular Mobile Telephone Service, License Agreement, the Licence Agreement, Adjusted Gross Revenue, WPC Charges, Cellular Mobile handsets & Cellular, Wireless Planning & Coordination Wing, License, Emphasis, National Telecom New Telecom Policy, AGR, the High Court, the Supreme Court, Court, Court, Alembic Chemical Works Co. Ltd., CIT, Chemical Works Co. Ltd., Court, Court, Court, Court, M.N. Venkatachalia, Empire Jute Co. Ltd., Court, Bengal Cement Co. Ltd., Enterprising Enterprises, Court, Madras High Court, Pingle Industries Ltd., CIT, Pingle Industries Ltd., Gotan Lime, CIT, Aditya Minerals Pvt. Ltd., the Delhi High Court, Court, Tribunal

DATE: 11128, 2023, 4178/2019, 2023, 2023, 11149/2016, 11148/2016, 11130/2016, 11133/2016, 11135/2016, 11140/2016, 11142/2016, 11143/2016, 11147/2016, 11129/2016, 24728/2023, 19 December, 2013, 2010, 1999, 1961, 19 December, 1999, 1999, 1994, 1999, 22 July, 1999, 1999, 31 July, 1999, August, 1999, 1999, twenty years, 1994, 1999, 31 July, 1999, 1999, 31 July, 1999, 31 July, 1999, 22 July, 1999, the year 1994, ten years, one year, sixty days, 2016, 1999, 31 July, 1999, 22 July, 1999, 1999, 01 November, 2004, the assessment year 2003-2004, 30 March, 2006, 20 October, 2005, 15 November, 2006, twelve years, 04 December, 2006, 27 December, 2006, twelve years, the assessment year 2003-2004, 27 September, 2007, annual, 24 July, 2009, 29 May, 2009, the assessment year 2000-2001, 1885, 1999, 1994, 1999, 1994, the fourth year, 1999, twenty years, 1999, yearly, 1999, 1933, 1999, 1994, 19 December, 2013, 1999, 1994, 1980, 1955, 1957, 2007, 1997, 1998, 1966, 1994, 1994, 10 years, one year, 1994, 1994, first 3 years, 4th year, 4th to 6th year, 7th year, 60 days', 60 days', 1999, a period of 5 years, 1994, August, 1999, 31 July, 1999, August, 1999, 31 July, 1999, 1999, 31 January, 2000, under 1999, 20 years, 1994, 1994, first three years, later years, 1994, 1999, 1994, 1999, a period of 5 years, 1999, 1999, 1994, 1994, 1999, 10 years, 1999, 20 years, 1999, 36, 31 July, 1999, 31 July, 1999, 1999, the initial years, 1999, 22 July, 1999, 31 July, 1999, 1999, 31 July, 1999, years, the later years, the last year, 1999, the fourth year, 1994, 1999, 18 1994, 1999, 1999, 10 years to 20 years, the initial first four years, year, year, 5 year, 31 July, 1999, the 4 year, this year, 1994, 1998, 2012, 31 July, 1999, 1 August, 1999, year 1999-2000, year ending 31 March, 1999, the period 31 July, 1999, 31 July, 1999, 21 August, 2013, 19 December, 2013, 19 December, 2013, the initial four years, annual, the fifth year, annually, annually, 1994, 1999, the subsequent years, annually, the relevant year, annual, annual, the previous year, 1999, 1985, annual, annual, annual, 19 December, 2013, annual, 2016, 19 December, 2013, the year 1994, 1999, 31 July, 1999, August, 1999, the year 1994, 1999, 31 July 1999, 1999, 29 November 1994, ten to twenty years, annual, annual, annual, the year 1996, 01 August, 1999, 1994, 01 August, 1999, 11131, 2016, annual, every year, annual, year, annually, annual, annual, annual, the relevant year, annually, annual, 1973, annual, 1976, annual, annual, annual, annual, annually, annually, 1966, annual, 2022, one year, a given year, the later years, the later years, the last year, that year, 1985, each year, annual, 35, annually, every year, annual, annual, annual, 1999, 36, 31st July, 1999, 31 July, 1999, 1999, the previous years, the previous year, the previous years, the previous year, previous year, years, previous years, the previous year, the previous year, the previous year, a previous year, that previous year, the previous year, previous year, years, a previous year, the previous year, any previous year, the same previous year, previous year, 1 April 1996, the years, the year, the year, any previous years, the same previous year, previous year, each year, previous year, 1999, 44, 1997, 24 of 1997, 2016, 18 of 2016, 2016, 18 of 2016, 1967, 15 of 1967, 2016, 18 of 2016, three years, 1898, every week, three years, 1994, 1999, 29 November, 1994, the 29th day of November, 1994, 1885, August 1985, a period of, 10 years, one year, 1885, 1933, 60 days, 60 days, the day and year first, Year 2nd, 12, Fourth to Sixth Year Seventh, year, each year, each year, 24, the first three years, the year, twelve months, 12 months, The fourth year, the third year, the 31st day of March, the fourth year, days, the year, the financial year i.e. 1st April to 31st March, the year, the fourth year, the end of each month, all the months of the year, months, 1.10., Fourth year, 19.1(d, three years, 1994, ten years, five years, the first three years, annually, the fourth year, 1994, 1999, 27 July, 1999, 1999, 20, January 29, 2001, 153/99-VAS, 01.08.1999, Licensor, twenty years, Licensor, 19th year, a period of, 10 years, August, 1999, 25 September, 2001, 20, 25 September, 2001, 29th January, 2001, 1st August, 1999, 1999, 1994 1999 1, the first three years, annual, the 10 years, 20 years, 1989, twenty years, 64, 1960, 1999, 1968-1969

PERSON: APPELLANT(S, C)_________OF2023(@DIARY NO(S, Assessment Order, Indian Wireless Telegraphy Act, Sindhurani Chaudurani, Jonas Woodhead, Madras, Licence, xiii, xiv, xv, dates.32, licencee, ITA Nos, Nos, Modi Revlon, Nos, Sri N. Venkataraman, Sri Ajay Vohra, Sri Arvind Datar, Sri Sachit, Spectrum, Jonas Woodhead, Sri Ajay Vohra, Sri Arvind P. Datar, Sri Ajay Vohra, licencee, Sarada Binding Works, Sri Sachit Jolly, Sri Ajay Vohra, Sri Arvind P. Datar, DoT, Bangalore, J.H. Gotla, Sri N. Venkataraman, Sarada Binding Works, Sri Datar, Sri Datar, Sarada Binding Works, Sri N. Venkataraman, DoT, DoT, Gazette, Licensee, GSR806Gazette, Licensee, Licensee, Licenser, Licensee, Schedule, Licensee, Schedule, Schedule, Licensee, Licensee, Licensee, Licensee, Licensee, Licensee, Licence, Licence, Licence, XXX54(f, Licensee, Licence, Licensee, DoT, ASHOKA ROAD, Licensee, Licensee, Licensee, DoT, ASHOKA ROAD, Okhla Industrial Area, Licence, Licence, Sindhurani, Salami, Jonas Woodhead, Jonas Woodhead

CARDINAL: 159/2021, 158/2021, 303/2021 1, 11131/2016, 11134/2016, 11132/2016, 11136/2016, 11137/2016, 11141/2016, 11139/2016, 11145/2016, 11146/2016, 2, 2013.4, 3, one, 4, 6.1, one, 6.2, 5, 6.3, one, 6.4, 6, 6.5, 99,06,750/-, 6.6, 7, 6.7, 6.8, 8, hundred, 6.9, one, One, 9, 6.10, 10, 124, 27, 32, 293, three, 224, 232, 11, 29, 29, only two, 12, 5,00,000/-, 100, 13, Nos.31 to 36, 31, only two, 15, one, 15, 16, two, 43 to 46, 43, 17, one, one, 1 to 9, two, 232, 3, 26, 133, 19, 47, 1 to 9, 20, 1, one, 22, two, 23, 8, 24, 4, 25, 7.2, 26, 27, one, one, one, two, 28, 29, 153, one, 30, one, 3, one, 102, 31, 2, 32, 7.4, 33, 34, two, two, two, two, two, two, 1, two, 3710.2, One, 35A, 35AB, 35ABA, 35ABB, one, 10.3, two, 10.4, 38, 1, 35ABB, 1, 39, 2, 3, 4, 1, 5, 3, 1, 40, 6, 2, 3, 4, 2, 3, 4, 8), 1, 1, 11.1, 41, 11.2, 1, 42 35ABB, 2, 5, 6, 2, 3, 4, 8), 1, 1, 4311.3, 1, 4, 1, 1, 2, 1, 3, 1, 45, 4, 1, 3, 3, 5, 3, 6, 3, 3, 4, 5, 1, 46, 8, 1, one thousand, 2, 5, 3, 47, one thousand, five hundred, 21, fifty, 12.2, 4812.3, 21, 12.4, 4913.1, ONE, 6, 1, 19, 518, 12.1, 12.3, 52, 13.2, 8, 1.5, 5, five, 100, one hundred, 18, 12 16, 19.1, five, hundred, five, 19.2, 19.3, 55, 19, 13.4, 56, 020, 29.11.1994, 22.7.1999, 1.8,1999, 1.8.1999, 57, 13.5, 58, 001, 29.11.1994, 1.8.1999, 59, 6.2, 13.6, One, 2, Two, 3, 14, 60, 14.1, 3, one, 61, one, 62, one, 63, 40, 239, one, one, 14.2, three, 65

GPE: Delhi, Delhi, New Delhi, Bombay, Karnataka, Delhi, New Delhi, New Delhi, Delhi, West Bengal, business.46, Delhi, Delhi, Delhi, Bombay, Karnataka, Delhi, Delhi, Bombay, Karnataka, Delhi, Delhi, Kerala, A.I.R., Delhi, Delhi, Delhi, India, India, India, India, India, India, India, India, India, India, New Delhi-110, India, created.10, India, Bombay, Licence, New Delhi-110, Migration, Delhi Service Area, Migration, Delhi, assessee

WORK_OF_ART: Tribunal, Policy of 1999, DoT, 20A. Breach, Licence Agreement, Signed and Delivered, Profits and Gains of Business or Profession

PERCENT: 15%, 15%, 60 ITR11(“Best, 15%, At least 35%, about 20%, about 40%, 25%, 75%, 75%, 10%, 75%, 15%, 15%, 2%, 4.4 MHz+4.4, 1%, 4.4 MHz+4,4, 25%, 25%, 25%

ORDINAL: third, third, third, third, first, second, First, Second, Third, first, first, first, first, 24th, third, third, third, fourth

TIME: 14 players, more than 72 hours, transferring loom hours, hours

NORP: Indian, Indian, Indian, Indian, Indian, No.842-47/2000-VAS(Vol, Bandwidth

FAC: the Official Gazette, Licenser, Devika Tower

PRODUCT: Aadhaar, Aadhaar, Aadhaar, Calcutta, 9 12, Amendment

EVENT: New Telecom Policy-1999, New Telecom Policy-1999, New Telecom Policy-1999