Deduction under section 80-IA(4)(ii) – telecommunication ...

Broader Interpretation of Section 80-IA(4)(ii) Deductions: Public Call Offices May Qualify for Telecom Tax Benefits.

September 10, 2012

Case Laws Income Tax AT

Deduction under section 80-IA(4)(ii) – telecommunication services - If the assessee can be given exemption, then a person running even a public call office (PCO) should be entitled for the same deduction. - AT

View Source

← Previous Next →

Deduction under section 80-IA(4)(ii) – telecommunication ...

Broader Interpretation of Section 80-IA(4)(ii) Deductions: Public Call Offices May Qualify for Telecom Tax Benefits.

September 10, 2012

Case Laws Income Tax AT

You may also like:

Deduction u/s. 35D - Addition on the assumption that the shares may have been allotted only to selected Qualified Institutional Buyers ("QIBs") - QIBs, not being...

Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).

Deduction u/s. 35D - shares may have been allotted only to selected Qualified Institutional Buyers ("QIBs") - These regulations provide that when a company has a public...

The assessee was held to be a "developer" and not merely a "works contractor" for the purposes of claiming deduction u/s 80-IA(4) of the Income Tax Act. The Tribunal...

The assessee, a contractor or developer, was initially denied deduction u/s 80IA(4) by the Assessing Officer, citing the retrospective amendment introduced by the...

Deduction u/s.80IA(4) - the contractor, who undertakes for road Widening of the National Highways from 2 lines to 4 lines, is eligible for deduction u/s 80IA(4) - AT

Income Tax Notifications u/s 35AC - Notification no. 4 to 13 dated 27-4-2011 (ii) DGFT Public Notices (iii) CBEC's Excise Circular

Deduction u/s 80IA(4) - whether assessee is not a contractor, but developer of infrastructure facilities? - we have analyzed one contract/agreement with the government...

Deduction u/s. 80IA(4)(i) on storage tank MDI and storage tank EDA - By affirming the eligibility for deductions u/s 80IA(4) for the specialized storage tanks, the...

Deduction u/s.80IA - E-Tendering is equivalent to providing Internet service eligible for deduction u/s.80IA(4)(ii)

The assessee claimed weighted deduction u/s 35(1)(ii) for donation made to M/s Shri Arvindo Institute of Applied Scientific Research Trust at the end of the year. The...

Deduction claimed u/s 80IA(4)(iii) in respect of profits from industrial park known as “Salarpuria Touchstone” - Undisputedly till date the project has not been notified...

Benefit of exemption for public telephone operating only for "local calls" - calls made to mobile service operators - In the absence of any contrary definition of local...

Entitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified...

Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are...

Quick Updates: