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Income Tax - Highlights / Catch Notes

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Deduction u/s. 80-IA(4)(ii) - telecommunication services - ...


Bandwidth Purchaser Not Eligible for Infrastructure Deduction u/s 80-IA(4)(ii) of Income Tax Act.

August 9, 2017

Case Laws     Income Tax     AT

Deduction u/s. 80-IA(4)(ii) - telecommunication services - infrastructure facilities - A wholesale purchaser of bandwidth cannot be equated with an undertaking providing infrastructure facilities i.e. broadband network and Internet services.

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