Internet services fall in stipulated services for sec. 80-IA deduction

HIGH COURT OF DELHI Essel Shyam Communication Ltd. Versus Commissioner of Income-tax IT APPEAL NOS. 130, 279 & 284 OF 2011 MAY 17, 2012 ORDER Sanjiv Khanna, J.  ITA 130/2011 preferred by Essel Shyam Communication Ltd. and ITA Nos.284/2011 and 279/2011 preferred by the Revenue arise out of the common order dated 31st March, 2010, passed by the Income Tax Appellate Tribunal (for short, the tribunal). The appeals pertain to the assessment year 2005-06. We may note that the Revenue has preferred two appeals as there were cross appeals by the Revenue and one by the assessee b...