The assessee sought recall of the Supreme Court’s judgment in CIT v. Bharti Hexacom Ltd (2023) 155 taxmann.com 322/ 458 ITR 593 (SC)  and requested de-linking of its appeal from the batch of cases disposed of on 16-10-2023. While the allowability of varied license fees as capital expenditure was finalized in the earlier judgment, the issue of whether royalty payments to the Wireless Planning Commission (WPC) should be treated as revenue expenditure was neither argued nor decided in that judgment. The Supreme Court de-tagged the appeal from the batch and restored it to be adjudicated separately on the merits of the case for the treatment of royalty payments as revenue or capital expenditure.