9911796707
TMI Blog2019 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... giri Telecom Vs. Income Tax Officer, Ward-1(1) Coimbatore [ 2018 (12) TMI 644 - MADRAS HIGH COURT ] 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls 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 assessment years 2002-03 to 2006-07. 2.The above Tax Case Appeal has been filed raising the following substant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 etc. , was quoted with approval. 5. The appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 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 under Section 80- IA(4)(ii). ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
