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
conditions.
4.5 Data received from the Airlines were processed in master computer maintained by CRS/GDS companies and data structure formed for access and retrieval ... exception to that. Thus existence of right of appellant to access data base on line including retrieval thereof by appellant is undeniable.
18. Article
conditions.
3.5 Data received from the Airlines were processed in master computer maintained by CRS/GDS companies and data structure formed for access and retrieval ... exception to that. Thus existence of right of appellant to access data base on line including retrieval thereof by appellant is undeniable.
17. Article
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
