services. One of such services is international service. The company provides basic public international switched telephone services, including facsimile, data transmission services and voice services ... providing basic telecommunication services but they are providing connectivity services to other providers of basic services. They are providing such connectivity services on the basis
engaged in
the business of providing telecommunication services and leasing of space
segment capacity of navigational transponder. The assessee is a tax resident ... that the assessee was engaged in the business of providing
telecommunication services and leasing of space segment capacity of
navigational transponder, which essentially involves making
United Kingdom and is engaged in the business of
providing telecommunication services.The assessee
has filed the return of income on 17.10.2016 with the
total ... observed that the intention of the agreement is
rendering of telecommunication services by the
assessee to the TCL. The assessee made submissions
on the claim
support of the deduction, it was submitted
that it was providing telecommunication services through two models
viz., pre-paid model and post-paid model ... telecommunications business, 'extension' of business may be
construed to mean an extension of the geographical area wherein
telecommunications services are rendered. The Assessee
support of the deduction, it was submitted
that it was providing telecommunication services through two models
viz., pre-paid model and post-paid model ... telecommunications business, 'extension' of business may be
construed to mean an extension of the geographical area wherein
telecommunications services are rendered. The Assessee
existing business
operations. In telecommunication business the extension of
business mean expansion beyond geographical area, where
telecommunication services are rendered. The assessee is
providing telecommunication ... permits from the Department of
Telecommunication ('DoT'). Besides various government
approval/permits/letters on launch of telecommunication
services, the Assessee was also granted
existing business
operations. In telecommunication business the extension of
business mean expansion beyond geographical area, where
telecommunication services are rendered. The assessee is
providing telecommunication ... permits from the Department of
Telecommunication ('DoT'). Besides various government
approval/permits/letters on launch of telecommunication
services, the Assessee was also granted
profit and gains of the eligible business of an undertaking
providing telecommunication services is provided under section 80IA(2A) of
the Act. Thus ... undertaking which
provides telecommunication services, whether basic or cellular, is one such
undertaking to which the provisions of section
existing business
operations. In telecommunication business the extension of
business mean expansion beyond geographical area, where
telecommunication services are rendered. The assessee is
providing telecommunication ... permits from the Department of
Telecommunication ('DoT'). Besides various government
approval/permits/letters on launch of telecommunication
services, the Assessee was also granted
expenditure for acquiring 'the right to use
spectrum' for telecommunication services from Department of Telecommunications
("DoT"), Government of India ... capital
expenditure, incurred for acquiring any right to use spectrum for
telecommunication services either before the commencement of the business or
thereafter at any time
