https://www.taxtmi.com/caselaws?id=383826 The court ruled in favor of the assessee, allowing the appeals and answering the substantial question of law in favor of the assessee. The court held that the assessee, operating as a franchisee of BSNL providing basic telecommunication services, was entitled to the deduction under Section 80 IA (4)(ii) of the Income Tax Act. This decision was based on precedents from similar cases, including Sabdhagiri Telecom Vs. Income Tax Officer and CIT Vs. Himanshu V. Shah, where deductions were allowed for similar operations. en-us Mon, 08 Jul 2019 00:00:00 +0530 Fri, 02 Aug 2019 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383826 The court ruled in favor of the assessee, allowing the appeals and answering the substantial question of law in favor of the assessee. The court held that the assessee, operating as a franchisee of BSNL providing basic telecommunication services, was entitled to the deduction under Section 80 IA (4)(ii) of the Income Tax Act. This decision was based on precedents from similar cases, including Sabdhagiri Telecom Vs. Income Tax Officer and CIT Vs. Himanshu V. Shah, where deductions were allowed for similar operations. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383826