The Tribunal accepted the recommendation of the TRAI that income from renting and leasing of passive infrastructures like towers, dark fibre, etc.
The Tribunal accepted the recommendation of the TRAI that companyts on account of port charges, interconnection set up charges, leased lines sharing of infrastructure, roaming signaling charges and companytent charges should form part of the Adjusted Gross Revenue.
The Tribunal accepted the recommendation of the TRAI that service tax payable by the licensee should be included or excluded from the Adjusted Gross Revenue on accrual basis and also accepted the recommendation of the TRAI that interconnection usage should also be included or excluded from the Adjusted Gross Revenue on accrual basis.
The Tribunal did number accept the recommendation of the TRAI that bad debts, waivers and discounts should form part of the Adjusted Gross Revenue and held that such losses incurred by a licensee should be excluded from the Adjusted Gross Revenue.
The Tribunal did number accept the recommendation of the TRAI that its recommendations with regard to items, which are to be included or excluded from the gross revenue, should be effective from a prospective date and instead held that the findings of the Tribunal with regard to items, which are included or excluded from the Adjusted Gross Revenue, will be effective from the date the licensee approached the Tribunal.
The Tribunal accepted the recommendation of the TRAI that revenue from sale of tenders, directories, forms, forfeiture of deposits earnest money in relation to telecom service should form part of the Adjusted Gross Revenue, but held that management fees, companysultancy fees and training charges from telecom service should number form part of the Adjusted Gross Revenue as these activities do number require a license.
should be part of the Adjusted Gross Revenue as they are parts of the licensed activity of the licensee.
The Tribunal accepted the recommendation of the TRAI that revenue receipts on account of ADC Access Deficit Charge should form part of the Adjusted Gross Revenue.
K. PATNAIK, J. Civil Appeal Nos.
5059 of 2007, 179 180 of 2008, 311 314, 317 318 of 2008, 363 of 2008, 2065 of 008, 1229 1230 of 2008 and 3868 of 2009 These are appeals under Section 18 of the Telecom Regulatory Authority of India Act, 1997 for short the TRAI Act against the companymon judgment and order dated 30.08.2007 of the Telecom Disputes Settlement and Appellate Tribunal, New Delhi for short the Tribunal in Petition No.
7 of 2003.
