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No Enduring Benefit in Routine Telecom Expenses: ₹169 Cr Customer Acquisition Cost allowed
Case Law Details
- Case Name
- Tata Teleservices Limited Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Tata Teleservices Limited Vs ACIT (ITAT Delhi)
ITAT Delhi: ₹169 Cr Customer Acquisition Cost Allowed as Revenue Expenditure – No Enduring Benefit in Routine Telecom Business
Facts in Brief
Tata Teleservices Ltd. filed its return declaring a loss of ₹324.29 crore. The AO, while completing assessment u/s 143(3), disallowed Customer Acquisition Cost (CAC) of ₹169.09 crore, treating it as capital expenditure incurred for creating an enduring benefit by enlarging the customer base. The expenditure included porting charges, data entry costs, & handset subsidies paid to distributors for s...
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