Mahanagar Telephone Nigam Limited vs M/S Data Access India Ltd & Ors on 27 August, 2025
Author: Manoj Kumar Ohri
Bench: Manoj Kumar Ohri ... Soumitra Chatterjee, Ms. Sriparna
Chatterjee, Ms. Mansi, Advocates
versus
M/S DATA ACCESS INDIA LTD & ORS. .....Respondents
Through: None
CORAM
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
services should provide data or information to any person.
(b) The data or information should be retrievable or otherwise.
(c) The data/information should ... OIDAR service providing
data or information which is provided to any person and such
data or information should be accessible or retrievable or both
Commercial Coaching & Training Services' and Online
Information, Data Access and Retrieval Services. In respect of
'Commercial Coaching & Training Services' impugned
