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TMI Blog2021 (4) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal directed against the order of learned CIT(A) 26.3.2019 and pertains to A.Y. 2015-16. 2. The grounds of appeal read as under : 1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disallowance of Rs. 59,30,89,904/- under section 40(a)(ia) of Income Tax Act, 1961 and holding that the assessee was not required to deduct tax at source u/s 194H in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee by the ITAT decision in assessee's own case. Learned Departmental Representative could not controvert this submission. 4. We note that the ITAT in assessee's own case in ITA No. 1204/Mum/2018 for A.Y. 2014-15 vide order dated 28.8.2019 has adjudicated as under :- "At the outset, the learned Counsel for the assessee stated that this issue is squarely covered by Tribunal's decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adesh, Kerala, Punjab telecom circles. In year 2001-02 it acquired rights for Himachal Pradesh, Uttar Pradesh East and thereafter in the year 2007-08 for Jammu & Kashmir. Even if 3G Spectrum was not applied or allotted, assessee could have still continued providing telecommunication services under existing license. The license to operate telecom services is issued u/s. 4 of the Indian Telegraph Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O and that of the CIT(A). 5. We have noted the fact and find that the AO during the course of assessment proceedings enquired to justify the reason for claiming the depreciation amounting to Rs. 132.67 Crs during the year on 3G Spectrum fees of Rs. 1257.83 Crs paid by the assessee in AY 2011-12. The assessee vide its submission dated 26.12.2016 contended that said 3G Spectrum fees qualifies as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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