Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14
2. When we recharge SIM of mobiles, then telecom operators change few bits of the signals transmitted by the mobiles which allow the user to make phone calls. Similarly, when the customer requests the MSO or makes an online payment to recharge its smart card the MSO merely modify few bits of the encrypted signal which gives the commands