https://www.taxtmi.com/caselaws?id=795844 Pre-commencement trial-run income and scrap-sale proceeds intrinsically connected with setting up a broadband project are capital receipts that reduce capital work-in-progress and are not taxable as revenue. For the Section 80-IA deduction, the assessee may select the initial assessment year within the prescribed period; depreciation from years preceding that selected year need not be set off against eligible income. The note states that no substantial question of law arose on either issue. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795844 Pre-commencement trial-run income and scrap-sale proceeds intrinsically connected with setting up a broadband project are capital receipts that reduce capital work-in-progress and are not taxable as revenue. For the Section 80-IA deduction, the assessee may select the initial assessment year within the prescribed period; depreciation from years preceding that selected year need not be set off against eligible income. The note states that no substantial question of law arose on either issue. Case-Laws Income Tax Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795844