Case Law Details
Brief of the case: The Hon’ble Delhi HC held that in case of assessees engaged in providing telecom services deduction under Section 80IA shall be allowed in respect of even those incidental incomes earned during the course of telecom business not derived from core business operations because by virtue of exception carved out by section 80IA(2A) in case of telecom business there is no requirement that income should be derived from eligible business rather income of eligible business is entitled for deduction (including incidental incomes) ,thereby enlarging the scope of deduction.
Facts of the case:
⊕ AO while making assessment disallowed the following type of incomes claimed as deduction under Section 80IA:
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