a) Basis of preparation of financial statements
 
 The financial statements are prepared under the historical cost
 convention, on accrual basis of accounting, in accordance with the
 Generally Accepted Accounting Principles (''GAAP'') in India and comply
 with the mandatory Accounting Standards as notified by the Companies
 (Accounting Standards) Rules, 2006, to the extent applicable and the
 presentational requirements of the Companies Act, 1956.
 
 b) Use of estimates
 
 The preparation of financial statements in conformity with the GAAP in
 India requires management to make estimates and assumptions that affect
 the reported amounts of assets and liabilities and the disclosure of
 contingent liabilities on the date of the financial statements. Actual
 results could differ from those estimates. Examples of such estimates
 include estimated useful life of fixed assets, estimate of future
 obligations under employee retirement benefits, etc. Differences
 between the actual results and estimates are recognised in the year in
 which such results are known/ materialized.  Any revision to accounting
 estimates is recognised in accordance with the requirements of the
 respective Accounting Standards, generally prospectively, in current
 and future periods.
 
 c) Fixed assets
 
 Intangible assets
 
 Intangible assets are recognised if it is probable that the future
 economic benefits that are attributable to the asset will flow to the
 Company and the cost of the asset can be measured reliably. These
 assets are valued at cost which comprises the purchase price and any
 directly attributable expenditure on making the asset ready for its
 intended use.
 
 License fees paid, including fee paid for acquiring license to operate
 DTH services, is capitalized as intangible asset.
 
 Cost of computer software includes license fees, cost of implementation
 and appropriate system integration expenses. These costs are
 capitalized as intangible assets in the year in which related software
 is implemented.
 
 Tangible assets
 
 Fixed assets are recorded at the cost of acquisition, net of Cenvat
 credit, including all incidental expenses attributable to the
 acquisition and installation of assets, upto the date when the assets
 are ready for use.
 
 CPEs are capitalized on activation of the same.
 
 d) Depreciation/amortisation Intangible assets
 
 Goodwill on acquisition is amortised over a period of five years.
 
 DTH license fee is amortized over the period of license and other
 license fees are amortized over the management estimate of useful life
 of five years.
 
 Softwares are amortised on straight line method over an estimated life.
 
 Tangible assets
 
 Depreciation on tangible fixed assets, except CPEs, is provided on the
 straight-line method at the rates specified in Schedule XIV of the
 Companies Act, 1956. CPEs are depreciated over their useful life of
 five years, as estimated by the management. (also refer to Note 16 (b)
 of this schedule)
 
 Leasehold land and cost of leasehold improvements are amortised over
 the period of lease or their useful lives, whichever is shorter.
 
 Assets individually costing upto Rs. 5,000 are fully depreciated in the
 year of purchase.
 
 e) Impairment
 
 The carrying amounts of the Company''s assets (including goodwill) are
 reviewed at each balance sheet date in accordance with Accounting
 Standard 28 ''Impairment of Assets'', to determine whether there is any
 indication of impairment. If any such indication exists, the asset''s
 recoverable amount is estimated as higher of its net selling price and
 value in use. An impairment loss is recognized whenever the carrying
 amount of an asset or its cash generating unit exceeds its recoverable
 amount.  Impairment losses are recognised in the profit and loss
 account.
 
 An impairment loss is reversed if there has been a change in the
 estimates used to determine the recoverable amount. An impairment loss
 is reversed only to the extent that the asset''s carrying amount does
 not exceed the carrying amount that would have been determined net of
 depreciation or amortisation, had no impairment loss been recognised.
 
 f) Borrowing costs
 
 Borrowing costs that are attributable to the acquisition or
 construction of qualifying assets are capitalized as part of the cost
 of such assets to the extent that they relate to the period till such
 assets are ready to be put to use. A qualifying asset is one that
 necessarily takes substantial period of time to get ready for its
 intended use. All other borrowing costs are charged to profit and loss
 account.
 
 g) Inventories
 
 Inventories of CPEs and related accessories are valued at the lower of
 cost and net realisable value.  Cost of inventories includes all costs
 incurred in bringing the inventories to their present location and
 condition. Cost is determined on a weighted average basis.
 
 h) Revenue recognition
 
 i) Service income
 
 - Subscription and other service revenues are recognized on an accrual
 basis on rendering of the service.
 
 - Lease rental is recognized as revenue as per the terms of the
 contract of operating lease over the period of lease on a straight line
 basis.
 
 ii) Sale of goods
 
 - Revenue from sale of products is recognised when the products are
 dispatched against orders to the customers in accordance with the
 contract terms, which coincides with the transfer of risks and rewards.
 
 - Sales are stated inclusive of excise duty and net of rebates, trade
 discounts, sales tax and sales returns.
 
 iii) Interest income
 
 Income from deployment of surplus funds is recognised using the time
 proportion method, based on interest rates implicit in the transaction.
 
 i) Foreign currency transactions and forward contracts
 
 Foreign currency transactions
 
 i) Foreign currency transactions are accounted for at the exchange rate
 prevailing on the date of the transaction. All monetary foreign
 currency assets and liabilities are converted at the exchange rates
 prevailing at the date of the balance sheet. All exchange differences,
 other than in relation to acquisition of fixed assets and other long
 term foreign currency monetary liabilities are dealt with in the profit
 and loss account.
 
 ii) In accordance with the notification No. GSR 225 (E) dated 31 March
 2009 of the Ministry of Corporate Affairs, exchange differences arising
 in respect of long-term foreign currency monetary items used for
 acquisition of depreciable capital asset, are added to or deducted from
 the cost of asset and are depreciated over the balance life of asset.
 
 iii) The premium or discount arising on entering into a forward
 exchange contract for hedging underlying assets and liabilities is
 measured by the difference between the exchange rate at the date of the
 inception of the forward exchange contract and the forward rate
 specified in the contract and is amortised as expense or income over
 the life of the contract. Exchange difference on a forward exchange
 contract is the difference between:
 
 - the foreign currency amount of the contract translated at the
 exchange rate at the reporting date, or the settlement date where the
 transaction is settled during the reporting period, and;
 
 - the same foreign currency amount translated at the latter of the date
 of inception of the forward exchange contract and the last reporting
 date.
 
 These exchange differences are recognised in the Profit and Loss
 Account in the reporting period in which the exchange rates change.
 
 iv) Derivatives
 
 The Company enters into derivative transactions for hedging purposes.
 In respect of interest rate swaps, which are not covered by Accounting
 Standard 11 ''the effects of changes in foreign exchange rates'', such
 contracts are marked to market and provision for net loss, if any, is
 recognised in the profit and loss account. Resultant gains, if any, on
 account of mark to market are ignored. The Company does not hold or
 issue derivative financial instruments for trading or speculative
 purposes.
 
 j) Investments
 
 Investments are classified as long-term or current based on the intent
 of the management at the time of acquisition.
 
 Long-term investments are carried at cost. The carrying value of such
 investments is adjusted for other than temporary diminution in value,
 where necessary. Current investments are valued at the lower of cost
 and fair value.
 
 k) Employee benefits
 
 i) Short-term employee benefits
 
 All employee benefits payable wholly within twelve months of rendering
 the service are classified as short-term employee benefits. Benefits
 such as salaries, wages, and bonus, etc., are recognised in the profit
 and loss account in the period in which the employee renders the
 related service.
 
 ii) Post employment benefit
 
 Defined contribution plan
 
 The Company deposits the contributions for provident fund to the
 appropriate government authorities and these contributions are
 recognised in the profit and loss account in the financial year to
 which they relate.
 
 Defined benefit plan
 
 The Company''s gratuity scheme is a defined benefit plan. The present
 value of the obligation under such defined benefit plan is determined
 based on actuarial valuation carried out at the end of the year by an
 independent actuary, using the Projected Unit Credit Method, which
 recognises each period of service as giving rise to additional unit of
 employee benefit entitlement and measures each unit separately to build
 up the final obligation. The obligation is measured at the present
 value of the estimated future cash flows. The discount rates used for
 determining the present value of the obligation under defined benefit
 plans, is based on the market yields on Government Securities for
 relevant maturity. Actuarial gains and losses are recognized
 immediately in the profit and loss account.
 
 iii) Other long-term employee benefits
 
 Benefits under the Company''s leave encashment constitute other
 long-term employee benefits.  The liability in respect of leave
 encashment is provided on the basis of an actuarial valuation done by
 an independent actuary at the year end. Actuarial gains and losses are
 recognised immediately in the profit and loss account.
 
 l) Employee stock option scheme
 
 The Company calculates the compensation cost based on the intrinsic
 value method wherein the excess of value of underlying equity shares as
 on the date of the grant of options over the exercise price of the
 options given to employees under the employee stock option schemes of
 the Company, is recognised as deferred stock compensation cost and
 amortised over the vesting period on a graded vesting basis.
 
 m) Leases
 
 Operating lease
 
 Leases where the lessor effectively retains substantially all the risks
 and benefits of ownership of the leased asset are classified as
 operating leases. Operating lease charges are recognised as an expense
 in the profit and loss account on a straight line basis.
 
 Finance lease
 
 Assets and liabilities acquired under finance leases are recognised at
 the fair value of leased asset at inception of the lease. However, in
 cases where the fair value of the leased asset from the standpoint of
 the lessee exceeds the present value of minimum lease payments, the
 asset is recognised at the present value of the minimum lease payments.
 Lease payments are apportioned between the finance charges and the
 reduction of the outstanding liability. The finance charge is allocated
 to periods during the lease term at a constant periodic rate of
 interest on the remaining balance of the liability.
 
 n) Earnings per share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the period attributable to equity shareholders by the weighted
 average number of equity shares outstanding during the year.
 
 For the purpose of calculating diluted earnings per share, the net
 profit or loss for the year attributable to equity shareholders and the
 weighted average number of shares outstanding during the year are
 adjusted for the effects of all dilutive potential equity shares.
 
 o) Taxation
 
 Income tax expense comprises current tax and deferred tax charge or
 credit. Current tax provision is made based on the tax liability
 computed after considering tax allowances and exemptions under the
 Income tax Act, 1961. The deferred tax charge or credit and the
 corresponding deferred tax liability and assets are recognised using
 the tax rates that have been enacted or substantively enacted on the
 balance sheet date.
 
 Deferred tax assets arising from unabsorbed depreciation or carry
 forward losses are recognised only if there is virtual certainty of
 realisation of such amounts. Other deferred tax assets are recognised
 only to the extent there is reasonable certainty of realisation in
 future. Deferred tax assets are reviewed at each balance sheet date to
 reassess their realisability and are written down or written up to
 reflect the amount that is reasonably/virtually certain, as the case
 may be.
 
 p) Provisions and contingent liabilities
 
 The Company recognises a provision when there is a present obligation
 as a result of a past event and it is more likely than not that there
 will be an outflow of resources embodying economic benefits to settle
 such obligations and the amount of such obligation can be reliably
 estimated. Provisions are not discounted to their present value and are
 determined based on the management''s estimation of the outflow required
 to settle the obligation at the balance sheet date. These are reviewed
 at each balance sheet date and adjusted to reflect current management
 estimates.
 
 Contingent liabilities are disclosed in respect of possible obligations
 that have arisen from past events and the existence of which will be
 confirmed only by the occurrence or non-occurrence of future events,
 not wholly within the control of the Company. Contingent liabilities
 are also disclosed for the present obligations in respect of which it
 is not possible that there will be an outflow of resources or a
 reliable estimate of the amount of obligation cannot be made.
 
 When there is an obligation in respect of which the likelihood of
 outflow of resources is remote, no provision or disclosure is made.