Held that on the basis of material available on record the Tribunal had arrived at factual findings to the effect that the construction of towers began in April, 2008 whereas the indefeasible right to use agreement was executed on January 1, 2009. Therefore, the Assessing Officer was factually incorrect in observing that the assessee had commenced business through lease of towers under the indefeasible right to use agreement, that the telecommunications site was ready to use even before the suppliers of various material were paid, and no loan needed to be drawn when the site was under construction. Order of the Tribunal is affirmed.  (AY.2009-10)