The assessee is acting as commission agent of BSNL,  claimed deduction u/s 80IA(4)(ii) of the Act in respect of commission received by it .The AO   held that nature of service done by assessee was of commission agent of BSNL and they do not render any telecommunication service thus, deduction claimed by assessee was denied. Tribunal held that the assessee was collecting commission charges and therefore, not a provider of telecommunication services. On appeal the Court held that the asessee is  providing ‘basic telecommunication services’ in terms of relevant Rules in Indian Telegraph Rules 1951 and TRAI Act, 1997.Definition of ‘telecommunication service’, as defined u/s 2(k) of TRAI Act, was a very wide and comprehensive definition, which includes services of any description, which was made available to users by means of any transmission or reception of signs, signals.definition being very wide and inclusive definition, it would encompass all types of services regardless of description and it would encompass type of service rendered by assessee and therefore, type of service rendered by assessee was a ‘basic telecommunication service’.  Even  official website of BSNL also shows EPABX as one of enterprises services provided by BSNL. Official website of BSNL also states that it permits telephone subscribers to use their own PABX/EPABX connected to BSNL network under certain commercial/technical conditions. Followed CIT .Himanshu V. Shah( Guj) (HC)), (TCA No.1098 of 2005dt.16-12-2014 ) and also referredITO v. Quick Telecom  ( ITA No 1654 of 2010 dt 21-12-2009 ( Mum ) (Trib) ( AY.2003 -04 2004 -05)