Principal Commissioner of Income Tax 7 v. Tata Teleservices Ltd.
Case brief
What is this about?
Tata Teleservices Ltd; Principal Commissioner of Income Tax 7; ITA 512/2025; CM Appl. 63989/63990/63991/63992/63993 of 2025; Delhi High Court; Revenue appeal; Tribunal decision; no substantial question of law; appeal dismissed; PCIT v. Sahara India Life Insurance Company Ltd. 432/ITR/84/Delhi; Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd. ITA 344/2025, 345/2025, 349/2025, 350/2025; identical issue; decided 13.10.2025 by V. Kameswar Rao J. and Vinod Kumar J.
What did the court decide?
The Court held that no substantial question of law arose for consideration in this appeal: the issue was covered against the appellant/Revenue by PCIT v. Sahara India Life Insurance Company Ltd., this Court had already dismissed the Revenue's appeals on an identical issue in Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd. (ITA 344/2025, 345/2025, 349/2025 and 350/2025), the Tribunal had likewise relied upon Sahara India Life Insurance Company Ltd. (supra), and counsel for the appellant drew attention to nothing contrary; accordingly, the appeal along with the pending applications was dismissed.