Section 80IA(4)(ii) - deduction available to franchisees of ...
Case Laws Income Tax
February 27, 2019
Section 80IA(4)(ii) - deduction available to franchisees of basic Telecom Services Providers is also are putting EPEX system i.e. to install, maintain and operate in dialing EPABX - This would amount to creation of infrastructure entitling them for deduction u/s 80IA.
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