https://www.taxtmi.com/caselaws?id=472247 Section 80IA(4C) covered undertakings commencing electronic data interchange services within the prescribed period. Eligibility did not require end-to-end telecommunications services or complete independence from existing infrastructure. A separate undertaking could be established through dedicated equipment and infrastructure, technical personnel, regular service provision, and separately identifiable profits; use of existing networks and cables did not defeat that status. Services commercially launched as electronic data-transfer services remained eligible electronic data interchange services despite later being described as internet services, applying substance over form. The undertaking's profits qualified for the deduction. en-us Wed, 22 Oct 2025 00:00:00 +0530 Mon, 05 Oct 2026 19:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472247 Section 80IA(4C) covered undertakings commencing electronic data interchange services within the prescribed period. Eligibility did not require end-to-end telecommunications services or complete independence from existing infrastructure. A separate undertaking could be established through dedicated equipment and infrastructure, technical personnel, regular service provision, and separately identifiable profits; use of existing networks and cables did not defeat that status. Services commercially launched as electronic data-transfer services remained eligible electronic data interchange services despite later being described as internet services, applying substance over form. The undertaking's profits qualified for the deduction. Case-Laws Income Tax Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472247