Judgement

ITAT Rules DTH Operators Are Broadcasters, Not Telecom Service Providers; Variable Licence Fees and Interest Provision Fully Deductible

ITAT Clarifies: DTH Services Outside Telecom Definition, Licence Fee Allowed

ITAT Holds Beyond Six-Year Block Under Section 153C; Assessment Declared Null and Void Following Supreme Court and Delhi HC Rulings

ITAT Holds SEB Tariffs as Proper Benchmark for Section 80-IA Deductions and Deletes Double Disallowances and Excess Corporate Guarantee Adjustments

Tribunal Upholds 0.25% Corporate Guarantee Fee as Arm’s Length and Allows Employee Welfare School Donation as Business Expenditure

Accumulated income under Section 11(2) held validly applied where expenditure is wholly towards charitable educational purposes

Opportunity to Reply to SCN Directed; Fresh Adjudication Subject to Supreme Court Verdict on Section 168A Notifications

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