https://www.taxtmi.com/caselaws?id=465395 Ad-hoc disallowance of 10% commission was unsustainable in absence of specific defects and consistent Tribunal precedent; the disallowance was deleted. Royalty/WPC spectrum usage charges were for ongoing use and not for acquisition of licence; treated as revenue expenditure and allowed. Advertisement/hoardings spend was revenue; deduction allowed. Interest attributable to specific borrowings used for CWIP was directed to be disallowed, otherwise no disallowance where interest-free funds exceeded CWIP; issue remanded. Subscriber-fraud loss was incidental to business and allowable u/s 37(1); Revenue's ground dismissed. Transfer of passive infrastructure under an HC-approved demerger as a "gift" fell within s.47(iii) and not s.2(47); Revenue's challenge failed. Multiple s.80-IA exclusions were factually incorrect; AO directed to compute without excluding already-eliminated items and to include eligible receipts. Variable licence fee was to be disallowed and allowed on amortisation per SC; AO to verify working. ARC depreciation issue and s.68 security-deposit addition were remanded. Roaming charges and prepaid discounts did not attract TDS u/ss 194J/194H; s.40(a)(ia) disallowances deleted. DoT penalty and crystallised site rentals were allowed. TP additions on brand royalty and AMP were deleted. en-us Tue, 14 Oct 2025 00:00:00 +0530 Wed, 17 Dec 2025 11:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465395 Ad-hoc disallowance of 10% commission was unsustainable in absence of specific defects and consistent Tribunal precedent; the disallowance was deleted. Royalty/WPC spectrum usage charges were for ongoing use and not for acquisition of licence; treated as revenue expenditure and allowed. Advertisement/hoardings spend was revenue; deduction allowed. Interest attributable to specific borrowings used for CWIP was directed to be disallowed, otherwise no disallowance where interest-free funds exceeded CWIP; issue remanded. Subscriber-fraud loss was incidental to business and allowable u/s 37(1); Revenue's ground dismissed. Transfer of passive infrastructure under an HC-approved demerger as a "gift" fell within s.47(iii) and not s.2(47); Revenue's challenge failed. Multiple s.80-IA exclusions were factually incorrect; AO directed to compute without excluding already-eliminated items and to include eligible receipts. Variable licence fee was to be disallowed and allowed on amortisation per SC; AO to verify working. ARC depreciation issue and s.68 security-deposit addition were remanded. Roaming charges and prepaid discounts did not attract TDS u/ss 194J/194H; s.40(a)(ia) disallowances deleted. DoT penalty and crystallised site rentals were allowed. TP additions on brand royalty and AMP were deleted. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465395