Principal Commissioner Of Income Tax 7 v. Tata Teleservices Ltd.

$~75 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 512/2025 CM APPL. 63989/2025 CM APPL. 63990/2025 CM APPL. 63991/2025 CM APPL. 63992/2025 CM APPL. 63993/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 7 .....Appellant Through:

Mr. Siddhartha Sinha, SSC.

versus TATA TELESERVICES LTD.

.....Respondent Through:

Mr. Salil Kapoor, Ms. Ananya Kapoor and Ms.

Shivam Yadav, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 13.10.2025 1.

According to Mr. Salil Kapoor, the issue is covered against the appellant/Revenue in terms of the judgment in the case of PCIT v. Sahara India Life Insurance Company Ltd., reported in 432/ITR/84/Delhi. 2.

We have been informed that this Court in the case of Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd, ITA 344/2025. ITA 345/2025, ITA 349/2025 and ITA 350/2025 has also dismissed the appeals filed by the Revenue on an identical issue. 3.

We note the Tribunal has also relied upon Sahara India Life Insurance Company Ltd. (supra). Mr. Sinha has not drawn our attention to The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 12:44:45

anything contrary to the submission made by Mr. Kapoor. As no substantial question of law arises for consideration in this appeal, the present appeal along with pending applications is, accordingly, dismissed. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 13, 2025/sr The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 12:44:45