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TMI Blog2023 (12) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 440 days in refiling the appeal. 2. Mr Ajay Vohra, learned senior counsel, who appears on behalf of the respondent/assessee, says that he would have no objection if the delay in refiling is condoned. 2.1 It is ordered accordingly. 3. The application is, accordingly, disposed of. ITA 626/2023 4. This appeal concerns Assessment Year (AY) 2011-12. 5. Via the instant appeal, the appellant/revenue seeks to assail the order dated 20.03.2020 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 6. According to the appellant/revenue, there are two issues which arise for consideration. 6.1 First, whether the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to Mr Bhatia, the issue stands covered by the judgment rendered by the coordinate bench of this court in New Skies Satellite BV case. 12. As regards the first issue, the following broad facts are required to be noticed which are gleaned from the record. 12.1. The respondent/assessee was incorporated on 11.01.2002 with the main object of rendering telecommunication services. 12.2. To progress its main object, the respondent/assessee, in and about May 2002, obtained an Internet Service Provider (ISP) License from the Department of Telecommunication (DOT). 12.3. Accordingly, the respondent/assessee sought to provide services under the ISP License in 2002-March 2003. 12.4. Consequently, the respondent/assessee claimed tax holiday ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st day of March, 2005. Explanation.- For the purpose of this clause, "domestic satellite" means a satellite owned and operated by an Indian company for providing telecommunication service...." [Emphasis is ours] 14. A close perusal of the aforementioned provision would show that the main provision, i.e., Section 80IA, inter alia, applies to any undertaking which started or starts providing telecommunication services which includes internet services on or after 01.04.1995 but on or before 31.03.2005. 15. It is not in dispute (something which the AO has also noted), that the respondent/assessee is an undertaking which is eligible to claim deduction under Section 80 IA, having been established and set up between the period referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is "undertaking" and since the undertaking remained the same, merely because certain services were enhanced, the respondent/assessee could not be denied full play of the deductions which were being provided before the impugned assessment order was passed by the AO. 21. We have heard learned counsel for the parties and perused the record. 22. As pointed out hereinabove and correctly argued by Mr Vohra, the expression used in Section 80IA(4)(ii) of the Act is "undertaking". Therefore, the decision in the matter will turn on whether or not the addition of services or their expansion by the same undertaking would take it out of the realm of the said provision? 23. In other words, if the services were added or expanded with the same infrast ..... X X X X Extracts X X X X X X X X Extracts X X X X
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