ASIANET COMMUNICATIONS LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal by the assessee is directed against the order passed by the Income-tax Appellate Tribunal (ITAT), Chennai, "D" Bench, dated 03.01.2005 in I.T.A.No.443/Mds/2004 for the assessment year 2000-01.

(2.) The above appeal has been admitted on the following substantial questions of law:-

(3.) Mr.Porus Kaka, learned Senior Counsel appearing for the appellant submitted that a brief factual background may be required for this Court to consider the substantial question of law, which has been framed for consideration.