books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
charges
(Training fees)
3. Netcracker Technology Solutions India Data Access Rs. 42,19,152/-
4. Convergys Information Management (India) Pvt. Ltd. /Link Charges ... Training charges‟ of Rs.
45,337/-. As regards the data access/link charges of Rs. 62,05,888/- received by the assessee
expenses amounting to Rs.22,10,03,307, being
Data Access Fees paid Rs 14,41,77,000/- and Aluminum Phosphide Task Force
Expenses ... accounts, on the ground that the entire liability for
Data Access Fees had not accrued and the very nature of the expenses under
both
advertising space Ground No.4 Ground No.5 Ground No.3
Data base access facility Ground No.5 Ground No.6 Ground No.5
Survey ... Provision of advertising space 10% 4,92,752
d) Data base access facility 10% 1,11,67,607
e) Survey charges
