I got a pm from this thread starter 'saj2001ind' who send it reading my previous post with the heading "Processing done by network player". I am sensing it might be misleading for some readers to make a wrong conclusion that all transport are quite same to do such simple job. But it is not a perfect world and all player or transport not same.
This whole digital signal transmitting job has some structural problem. Sending the digital signal through Spdif maintaining lowest possible phase and jitter related distortion as well as using high grade components with utmost care is another skillful part. So here comes the genius of the designers and corresponding target audience. That is why so varying slab of Players and DACs available in the market for audiophiles in terms of price. More perfection means more cost, it is a simple equation. So please do not put an immediate conclusion.
Acknowledgement: I am not anyway an expert or professional related to this matter, but for last few years I am studying about digital transport and DAC for my own interest on hunting down best possible solution to enjoy high quality audio with great convenience within a certain monetary limit.