2018 (9) TMI 1889

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....  J. D. Mistry (AR) Revenue by:  Shri Dr. Manoj Kumar ORDER Amarjit Singh, This order shall dispose of the Miscellaneous Application moved by the assessee Bearing No.66/M/18 Arising out of the ITA. No. 8102/M/10 for the A.Y.2007-08. 2. It is averred in the application that the claim of deduction u/s 80-IA(4)(ii) of the Act denied by the Hon'ble Tribunal vide judgment dated....

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.....02.2001 for providing internet services all over India. The assessee has credited in the P&L Account for sum of Rs. 26.97 crores as sale of bandwidth and Rs. 2.21 crores under the head network and support services fee, that it had charged to its P&L Account Rs. 29.60 crores as operating and other expenses including bandwidth procurement Rs. 18.97 crores and network & support fee of Rs. 3.06 crore....

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....he Ld. Representative of the parties and perused the record. On appraisal of the order passed of the Hon'ble ITAT, we noticed that Hon'ble ITAT has mainly considered the letter dated 25.11.2009 for considering the claim of the assessee for deduction u/s 80IA of the Act. In brief, the claim of the assessee is based upon the meaning for description of internet service providers (ISP). The assessee a....

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....ade. The assessee also issued TDS certificate to the applicant wherein the tax deducted at source u/s 194J of the Act on fees in profession of taken services to its customer which cannot be treated as trade of bandwidth. On appraisal of the documents on record and considering of the contention of the assessee, we are of the view that the nature of the business of the assessee has not been properly....