Chitra Venkataraman, J.

1. The above Tax Case (Appeals) arise out of the order of the Income Tax Appellate Tribunal relating to the assessment years 2002-03, 2003-04, 2007-08 and 2008-09. T.C.(A)Nos.147 to 149 of 2011 were admitted by this Court on the following substantial questions of law:

"1. Whether the Tribunal was right on facts and in law in holding that the payments received by the appellant from the Indian customers for provision of Bandwidth/Telecom Services outside India is royalty for the 'use of, or the right to use equipment' under Section 9(1)(vi) of the Act?

2. Whether the Tribunal was right on facts and in law in holding that the payments received by the appellant from the Indian customers for provision of Bandwidth/Telecom Services outside India is royalty for the 'use of, or the right to use equipment' under Article 12(3)(b) of the Tax Treaty?"

2. The assessee seeks admission of T.C.(A)No.230 of 2012 on the following substantial questions of law:

"1. Whether the Honourable Tribunal was right in fact and in law in holding that the payments received by the appellant from its Indian customers for provision of Bandwidth Services outside India is a royalty for the use of or the right to use equipment under Section 9(1)(vi) of the Act?

2. Whether the Honourable Tribunal was right in fact and in law in holding that the payments received by the appellant from its Indian customers for provision of Bandwidth Services outside India is a royalty for the use of or the right to use equipment under Article 12(3)(b) of the Tax Treaty?

3. Whether the Honourable Tribunal was right in fact and in law in holding that in the alternative, the payments received by the appellant from its Indian customers for provision of Bandwidth Services outside India is royalty for the use of process under Section 9(1)(vi) of the Act?

4. Whether the Honourable Tribunal was right in fact and in law in holding that in the alternative, the payments received by the appellant from its Indian customers for provision of Bandwidth Services outside India is royalty for the use of process under Article 12(3) of the Tax Treaty?

5. Whether the order of the Honourable Tribunal is unsustainable since it has been passed in complete disregard to the judicial discipline and not following the decision of Honourable Chennai High Court in the case of Skycell Communications Ltd. Vs. DCIT (2001) 251 ITR 53 other decisions of Honourable Authority of Advanced Rulings in the case of Dell International Services (India) Private Limited (2008) 218 CTR 209, Cable & Wireless Network India Private Limited (2009) 315 ITR 72, the decisions of the Bangalore Tribunal in the case of Wipro V. Income Tax Officer (2003) 80 TTJ 191, Infosys Technologies Limited V. DCIT (2011) ITA No.1140/Bang/2009 and Software Technology Parks of India V. ITO (2005) 3 SOT 529 and the binding decision of the Honourable Supreme Court in the case of BSNL V. Union of India (2006) 282 ITR 273 (W)?

6. Whether the Honourable Tribunal was right in fact and in law, in the alternative, that the payments received by the appellant from the Indian customers for provision of Bandwidth Services outside India are in the nature of FTS under Article 12(4) of the Tax Treaty and under Section 9(1)(vii) of the Act?

7. Whether the Honourable Tribunal was right in fact and in law in not considering and deciding on the grounds related to levy of interest under Section 234D of the Act?

8. Whether the Honourable Tribunal was right in fact and in law in not considering and deciding on the grounds related to levy of interest under Section 234B of the Act despite the fact that the matter has already been decided in favour of taxpayers by various Honourable Courts in India, including the recent decision of Honourable Delhi High Court in the case of DIT V. Ericsson A.B. (2012) 204 Taxman 192 (Del) and this Honourable Court in the case of Madras Fertilizers Ltd. (149 ITR 703) which held that no interest is levied whe