Section 80IA Incidental income of telecom business, eligible for deduction

CA Saurabh Chokhra 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 t...