install digital cable connection
for long time on the pretext that set top boxes were not
available. It is pleaded that after two months ... staff of OP No.5 refused to issue
installation receipt of set top box. It is pleaded that OP No.5
also discontinued display
together with the remote control hand set of the old set top box which was collected from your Complainant on 4th August, 2017 in exchange ... could not see the programmes on his television set. The set top box provided by Respondent No.1 was taken for repair and thereafter
7403/Mum/2018
Dish TV India Ltd.
distribution/sale of Set-top Boxes (STB) , prepaid vouchers,
recharge vouchers, top-up vouchers etc. The assesse ... home of the subscribers, without
passing through any intermediary. The Set-Top Box at the premises of
the subscribers receives such signals directly through
discount and
various other expenses like discount on sale of set-top box and
hardware, discount on sale of recharge coupon vouchers,
disallowance of bonus ... erred in upholding
the disallowance of discount on sale of Set-
top box & hardware aggregating
claimed
the depreciation @ 60% on the control room equipment and digital set
top box details of which are hereby mentioned below.:-
2
ITA. Nos.3467 ... assessee claimed the
depreciation @ 60% on control room equipment and digital set top
box and the said claimed was declined by AO and restricted
Understanding, but also varies in the details of
supply of Set Top Boxes and dates in respect of invoices as detailed in
the 1st Memorandum ... Goods Supplied and Invoice
Details' have been shown, including each Set Top Box and Value Added
Tax.
17. For the first time in Demand
system
audit, operational mentoring, migration and deployment, system integration,
consulting, and set-top box validation services. Its technologies are used by
pay-television operators ... observed by the Assessing Officer that
the CAS consists of a set up of hardware and software. The Assessing Officer
thus observed that both
India Pvt. Ltd., towards the payment of interest on
account of Set top Boxes taken on lease from the above
said company.
3. That ... Without prejudice, the assessing officer erred in not
allowing depreciation on Set top boxes at the eligible
rate
Coch/2019
functions are integrated with the computer. Accordingly, we set aside the
order passed by the CIT (A) by allowing the grounds ... depreciation
claimed at 60% was made only in respect of set top boxes and depreciation on
modems claimed at 60% was allowed.
17. We have
effect dated 01.06.2020. The notice
mentions that the signals distributed through IRD boxes of Welworth have been
found displaying on the screen the watermark ... acquired the assets of EEIPL including the Digital
Headend and Set Top Boxes(STBs) w.e.f. 01.04.2019. On 04.06.2020 this
Tribunal, on the basis
