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2024 (10) TMI 368
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....E B.V. NAGARATHNA And HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Petitioner : Ms. B. Vijayalakshmi Menon, AOR Mr. N Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Vikrant Yadav, Adv. Mr. S A Haseeb, Adv. Mr. Manish Pushkarna, Adv. Mrs. Gargi Khanna, Adv. Mr. V.C. Bharathi, Adv. Mr. Rajesh Kr Singh, Adv For the Respon....
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.... view of the judgment passed by this Court on 16.10.2023. However, as far as this assessee is concerned, the issue with regard to whether payment of royalty to the Wireless Planning Commission (WPC) was deductible as revenue expenditure or not is a question which was not considered nor answered in the aforesaid common judgment dated 16.10.2023. Due to inadvertence, the said issue was not at all ar....