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          Income Tax

          video conferencing or video telephony

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          Video conferencing or video telephony defined as real time audio video communication technology enabling remote interaction under tax law. Section 144B defines video conferencing or video telephony as technological solutions for reception and transmission of audio video signals by users at different locations, for real time communication between persons.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Video conferencing or video telephony defined as real time audio video communication technology enabling remote interaction under tax law.

                                Section 144B defines video conferencing or video telephony as technological solutions for reception and transmission of audio video signals by users at different locations, for real time communication between persons.


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