S. H. KAPADIA, K. S. RADHAKRISHNAN
C. I. T. , Delhi – Appellant
Versus
Bharti Cellular Ltd. – Respondent
ORDER
Civil Appeal Nos.6696/2010, 6697/2010, 6698/2010 and 6699/2010 arising out of S.L.P. (C) Nos.13027/2009, 13029/2009, 13030/2009 and 20909/2009 are taken on Board along with these cases.
2. Delay condoned.
3. Leave granted.
4. In this batch of cases, the key issue which arises for determination is, whether manual intervention is involved in the technical operations by which a cellular service provider, like M/s. Bharti Cellular Limited, is given the facility by BSNL/MTNL for interconnection?
Facts in the lead case of Bharti Cellular Limited
5. Respondent No.1 is a cellular service provider. It has Interconnect Agreement with BSNL/MTNL. Under such agreement, Respondent No.1 pays interconnect/access/port charges to BSNL/MTNL. Bharti Cellular, BSNL, MTNL, Hutchison are all service providers. All are governed by National Standards of CCS No.7 issued by Telecom Engineering Centre. Under the National Standards M/s. Bharti Cellular Limited is required to connect its network with the network of BSNL (the service provider) and similar concomitant agreement is provided for under which BSNL is required to interconnect its network with M/s. Bharti Cellular Limited.
6. The question basic
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