Held that permissions/clearances for allocation of radio frequency channels for GSM Cellular Network were granted by Department of Telecommunication to assessee after 1-4-1995 and it received Interface/Service approval Certificate for radio paging services in month of April/May 1995, it could be said that assessee started telecommunication services after 1-4-1995 and would be eligible for deduction under section 80-IA. As regards interest income as well as miscellaneous income, in terms of non-obstante clause in section 80IA(2A), deduction on said other income would be allowable. (AY. 2005-06)