https://www.taxtmi.com/caselaws?id=371875 An authorised BSNL franchise operating EPABX/PABX facilities was treated as providing basic telecommunication services because the statutory definition of telecommunication service is broad enough to cover transmission or reception of signals or intelligence of any nature. The activity was carried on under the BSNL arrangement, involved operation of telephone exchange facilities, and qualified as telecommunication service in association with BSNL. The view that receiving commission on behalf of BSNL destroyed the service character of the activity was rejected. On that basis, the assessee was entitled to deduction under Section 80IA(4)(ii) of the Income-tax Act, 1961. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 13 Dec 2018 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371875 An authorised BSNL franchise operating EPABX/PABX facilities was treated as providing basic telecommunication services because the statutory definition of telecommunication service is broad enough to cover transmission or reception of signals or intelligence of any nature. The activity was carried on under the BSNL arrangement, involved operation of telephone exchange facilities, and qualified as telecommunication service in association with BSNL. The view that receiving commission on behalf of BSNL destroyed the service character of the activity was rejected. On that basis, the assessee was entitled to deduction under Section 80IA(4)(ii) of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371875