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Mobile Companies can recognize revenue to extent of talk time used in case of prepaid talk time
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Shyam Telelink Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04, 2004-05 AND 2006-07
- Courts
- All ITAT, ITAT Delhi
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ITAT DELHI BENCH ‘G’
Assistant Commissioner of Income-tax
versus
Shyam Telelink Ltd.
IT Appeal Nos. 177, 178 & 3802 (Delhi) of 2009
[A.Y. 2003-04, 2004-05 AND 2006-07]
Date of Pronouncement- 09.07.2012
ORDER
1. These three appeals are directed against three separate orders of learned CIT(A) dt. 24th Oct., 2008, 31st Oct., 2008 and 26th June, 2009 for asst. yrs. 2003-04, 2004-05 and 2006-07 respectively.
2. In all the three appeals, there are some common grounds of appeal. Therefore, for the sake of convenience all the three appeals are being disposed of by...






