Tag Archives: Vodafone idea Ltd

Telecom rulings favor assessee on TP adjustments, spectrum depreciation, and distributor discounts.

By | July 7, 2026
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Telecom rulings favor assessee on TP adjustments, spectrum depreciation, and distributor discounts. Issue Whether Transfer Pricing (TP) adjustments are sustainable when based on controlled comparables, lack adjustments for economic risks, or treat business-linked Advertisement, Marketing, and Promotion (AMP) expenses as a separate brand-promotion transaction. Whether a telecom operator can claim depreciation on 3G spectrum rights,… Read More »

Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment

By | June 18, 2026
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Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment Issue Whether a reassessment order passed under Section 147, read with Section 143, is legally valid if the Assessing Officer (AO) completes the assessment without first disposing of the assessee’s objections to the recorded reopening reasons by a separate,… Read More »