https://www.taxtmi.com/caselaws?id=209783 The Tribunal allowed the assessee's appeal concerning the disallowance of claim under section 80IA and additions made under section 43B for employees' contribution towards GPF. The Tribunal directed the Assessing Officer to compute the deduction under section 80IA based on proportionate income generated by new exchanges after 1995, considering technological advancements in the telecommunication industry. The matter was remanded back to the AO for computation in line with the Tribunal's previous order and the provisions of section 80IA(4)(ii) for the relevant assessment year. The appeal was partly allowed based on these decisions. en-us Thu, 21 Apr 2011 00:00:00 +0530 Sat, 04 Feb 2012 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209783 The Tribunal allowed the assessee's appeal concerning the disallowance of claim under section 80IA and additions made under section 43B for employees' contribution towards GPF. The Tribunal directed the Assessing Officer to compute the deduction under section 80IA based on proportionate income generated by new exchanges after 1995, considering technological advancements in the telecommunication industry. The matter was remanded back to the AO for computation in line with the Tribunal's previous order and the provisions of section 80IA(4)(ii) for the relevant assessment year. The appeal was partly allowed based on these decisions. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209783