2019 (8) TMI 15

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....For the Respondent : Mr.M.Swaminathan Sr.S.C for Mrs.V.Pushpa JUDGEMENT T.S.SIVAGNANAM, J. These Tax Case Appeals by the assessee, filed under Section 260-A of the Income Tax Act, 1961, ('the Act' for brevity) are directed against the common order passed by the Income Tax Appellate Tribunal, Madras "C" Bench, Chennai in I.T.A Nos.644 to 648/Mds/2006, dated 20.07.2011 for the asses....

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....ras)] wherein it was held that the assessee, an authorised franchise of BSNL, operating telephone exchange and providing basic telecommunication services to its customers in pursuance of agreement entered into with BSNL was entitled to deduction under 80-IA(4)(ii). In the said decision, the decision of Gujarat High Court at Ahmedabad in the case of CIT Vs. Himanshu V. Shah in T.C.A.No.1098 of 2005....

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....oner of Income Tax Circle-6, Ahmedabad Vs. Himanshu V.Shah reported in [(2019) 104 Taxmann.com 279 (Ahmedabad) (Tri)(SB)]. In the said decision it was held that the assessee is a franchisee of BSNL, engaged in installing, maintaining and operating EPEX system to support functioning of BSNL could be treated to have provided 'basic telephonic services' and thus, was eligible for deduction un....