1. All these writ appeals are preferred against the common order passed by the learned single Judge. None of the parties are happy with the order. Therefore, everyone has preferred appeal against the said order to the extent they are aggrieved of such order. Therefore, these appeals are taken up for consideration together and disposed of by this common order. For the purpose of convenience, the parties are referred to as they are arrayed to in writ appeal No. 3403-3439/2011 arising out of W.P. No. 11508/2011 and 12693-12727 of 2011.

FACTUAL MATRIX

The assessee - M/s. Indus Towers Limited is a Company incorporated under the Companies Act, 1956, having its registered office in New Delhi and engaged in providing Passive Infrastructure and related operations and maintenance services to various telecommunication operators in India on a shared basis. The assessee is registered with the Department of Telecommunications (DoT) for providing Passive Infrastructure Services to mobile phone operators. The nature of services provided by the assessee was envisaged by Government of India initiative "MOST" (Mobile Operators Shared Towers). The DoT in a bid to create a high quality, low-cost,