Interconnection - Judgment Search Results

Bharat Sanchar Nigam Ltd. Vs. Cellular Operators Association

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... any up gradation of equipment as well as software required to make the interconnection operational interconnection charges are the recurring amounts payable for the set up costs usage charges ..... provider shall discriminate between service providers in the matter of levying charges for interconnection iii interconnection charges shall be cost based however it has been explained that further studies .....

Cellular Operators Association Vs. Department of

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... the trai to meet reasonably the cellular mobile service operators request for liberalizing the existing interconnection regime and making it more equitably by providing a larger number of pois the ..... credit to the cmsps of 5 passed through revenue through the network of bsnl telecommunication interconnection charges and revenue sharing regulation 2001 did not have the effect of superceding the .....

Deputy Commissioner of Income Tax Vs. Mangalam Cement Ltd.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2005)92TTJ(JP.)1

..... assessee did not place any evidence before cit a which would conclusively prove the interconnection interlacing and interdependence between the two units of the assessee company therefore the decision ..... of both units is considered as production of appellant company and there is complete interconnection interlacing and interdependence between the two units after examining these facts of the case .....

The Commissioner of Customs Vs. Instrument Research Associates

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(95)ECC667

..... cube parallelepiped hemisphere etc generally of plastics 2 micromodules made by superimposing and interconnecting several rectangular including square substrates each serving as a carrier for one ..... fire alarms the experts have clarified that leds are discrete active devices the interconnecting conductors connecting elements on substrates are discrete passive elements with passive electrical function .....

Bativala and Karani Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)2SOT379(Mum.)

..... we will first take up revenue s appeal however wherever there are interconnected grounds raised in the assessee s appeal the same shall also ..... the extent of rs 2 00 000 as both these grounds are interconnected we will take up these grounds together for disposal n m ..... 000 paid to american express bank as both these grounds are interconnected we will take up these grounds together for disposal in all .....

Jayshree Tea and Industries Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (2005)1CALLT201(HC),(2005)194CTR(Cal)244,[2005]272ITR193(Cal)

..... units are scattered in different parts of india therefore in the absence of establishment of interconnection and inter lacing the burden of proof whereof lies on the assessee having not been ..... the closure of the other is not the decisive factor it is dependent on the interconnection inter lacing inter dependence and unity apparent from the existence of common management common business .....

Jayshree Tea and Industries Ltd. Vs. Cit

Court: Kolkata

Reported in: [2005]143TAXMAN143(Cal)

..... units are scattered in different parts of india therefore in the absence of establishment of interconnection and inter lacing the burden of proof whereof lies on the assessee having not been ..... the closure of the other is not the decisive factor it is dependent on the interconnection inter lacing inter dependence and unity apparent from the existence of common management common business .....

Dabhol Power Company Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(97)ECC195

..... capacity it also mentioned project includes construction of regasification facilities for lng and pipeline interconnections to power plant according to the appellant since this is the first power ..... collectively the power plants project includes construction of regasification facilities for lng and pipeline interconnections to power plant collectively the gas facilities 31 in the letter dated 3 .....

Suresh K. Bhagat Vs. Asstt. Cit

Court: Mumbai

Reported in: (2004)90TTJ(Mumbai)16

..... by the assessee is on specific items burden of proving the interconnection for availing the benefit of telescoping is on the assessee ..... by the assessee is on specific items burden of proving the interconnection for availing the benefit of telescoping is on the assessee ..... the assessee is on specific items burden of proving the interconnection for availing the benefit of telescoping is on the assessee .....

The Dy. C.i.T., Sr-i Vs. Mangalam Cement

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... business and unity of control is also not indicated by inter lacing inter dependence and interconnection between the business and dovetailing of one into another and as such the assessee was ..... any such material from which an inference can be drawn that unity of control interlacing interconnection or interdependence etc was with the respondent assessee for both the businesses the burden that .....