NTT Communications India Network Services Pvt. Ltd. vs DCIT

Parties Involved

Facts Summary

The assessee company, NTT Communications India Network Services Pvt. Ltd., was incorporated on 13 April 2015 and is engaged in providing NLD (National Long Distance) services in India. The company filed its return of income on 18 January 2021, declaring an income of INR 57,47,47,480/-. The case was selected for scrutiny under CASS, and notices under section 143(2) were issued. After considering the submissions and documents provided by the assessee, the Assessing Officer passed an assessment order on 27 September 2023, assessing the total income at INR 57,72,45,980/-. The assessee filed an appeal before the Ld. Commissioner of Income Tax (Appeals), who partly allowed the appeal on 2 June 2025. Aggrieved by this order, the assessee filed the present appeal before the Tribunal.…

Legal Issues

• 1. Illegality and bad in law of the assessment and appeal orders.
• 2. Addition of INR 89,400/- under section 143(1) of the Act.
• 3. Arbitrary manner of addition of INR 89,400/- and failure to issue show cause notice.
• 4. Illegality of directions issued by the Commissioner (Appeals) for re-evaluation/verification of assessable income.
• 5. Disallowance of deduction of INR 24,09,100/- claimed under section 80G of the Act.
• 6. Improper consideration and judicial interpretation of documents and explanations filed by the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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