In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
194J as against payment of uplink charges and backhaul link usage charges. ITA No.606/Coch/2010 & Ors. 11 M/s.Jeevan Telecasting Corporation Ltd. 9. On these issues the Hon’ble High Court has observed as follows:- “12. With respect to the payments of uplink charges and backhaul link usage charges, the Tribunal shall examine an expert as produced by the assessee