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of <h1>Delhi High Court Upholds Tribunal's Decision on Section 80IA Deductions for Telecom Expansion; Revenue Delay Condoned.</h1> The Delhi High Court addressed issues under the Income Tax Act concerning Section 80IA and other provisions, focusing on whether deductions claimed by a telecommunication service provider were correctly disallowed due to service expansion. The revenue authority's delay in refiling the appeal was condoned. The Tribunal had deleted additions under Sections 80IA and 40(a), which the High Court upheld, noting the expansion did not constitute a new undertaking. The court emphasized the legislative intent of Section 80IA to support capital-intensive undertakings and concluded that no substantial legal question arose, thus closing the appeal.
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