2011 (10) TMI 172

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....ised by the Revenue in this Appeal read thus: A Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in deleting the additions made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act, 1961 claimed by the assessee firm being VSAT charges amounting to Rs.3,12,597/and NSE lease line charges amounting to Rs.1,66,301/and Transaction char....