Section 7(2) of the Act read with Rules 2A to 2G which apply only to an assessee who is carrying on a business ... before us.
5. Even if it is held that Rules 2A to 2G will be applicable in the case of an assessee engaged
Writ Petition (C) no.423 of 2010 (commonly called the "2G case"). In substance,
the Union of India, in its reply, takes ... TRAI and the
observations and directions of the Supreme Court in 2G case, the only mode of
allocation of spectrum is through auction which
Supreme Court on 2nd
February, 2012 under its 2G judgement and on 3rd
October, 2013, SSTL has been issued UL authorization for
8 telecom circle ... awarded on
04.03.1998 for Rajasthan circle. Later the appellant
migrated to 2G Licenses with effect from 14.11.2003.
(b) 2G Licenses - These licenses were awarded
judgment and order
dated 2 February 2012 (hereinafter referred to as the 2G decision) declared as
illegal and quashed all the one hundred and twenty ... make fresh
recommendations for grant of licence and allocation of
spectrum in 2G band in 22 Service Areas by auction, as was
done for allocation
mobile phone operators within the same service area/circle,
one having its 2G network on the lower frequency 900 MHz (the primary GSM
band ... held by operator Y. In circle B
though operator X has its 2G network from before working on 900 or 1800 MHz
spectrum earlier allocated
used to connect to the Global
Systems for Mobile Communication10 i.e. 2G mobile
network for establishing internet connection;
(iii) The internet connectivity ... these SIM cards, when placed
in the goods, can only connect to 2G networks due to
the technical specifications of the goods. Additionally,
the Internet
Prabhat Mohan Pandey S/O Shri Mohan ... vs Union Of India Through Secretary ... on 22
Supreme Court on behalf of the
Prime Minister of India in the 2G spectrum case. The CPIO had provided the
desired information in which ... CPIO had clarified that no affidavit had been filed in the 2G spectrum case.
4. During the hearing, the Appellant argued that the response
globally in terms of the number of
subscribers. It offers 2nd Generation (2G), 3rd Generation (3G) and 4th
Generation (4G) wireless telecommunication services, amongst other ... which is largely held
by the Informant and used for offering 2G services; (d) If the whole of 1800
MHz spectrum is taken into consideration
Unitech Group in turn had utilised the
funds for acquiring the 2G mobile telephone spectrum license. The ld. AO
observed that as per the report ... company to VCCPL were in respect of land
transactions and acquisition of 2G licenses. The ld. AO further concluded
that both these transactions
