https://www.taxtmi.com/caselaws?id=330886 The Court upheld the ITAT's interpretation of Section 80-IA(2A) of the Income Tax Act, 1961, regarding deductions for undertakings providing telecommunication services. It clarified the treatment of telecommunication services for deduction calculations, dismissing the Revenue's challenges. The judgment emphasized the distinct treatment of telecommunication services under Section 80-IA(2A) and concluded that no substantial legal question arose for consideration, affirming the Assessee's eligibility for deductions. en-us Mon, 01 Aug 2016 00:00:00 +0530 Fri, 18 Nov 2016 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330886 The Court upheld the ITAT's interpretation of Section 80-IA(2A) of the Income Tax Act, 1961, regarding deductions for undertakings providing telecommunication services. It clarified the treatment of telecommunication services for deduction calculations, dismissing the Revenue's challenges. The judgment emphasized the distinct treatment of telecommunication services under Section 80-IA(2A) and concluded that no substantial legal question arose for consideration, affirming the Assessee's eligibility for deductions. Case-Laws Income Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330886