Section 80-1A(2) benefit available to telecommunication services undertaking for 10 consecutive years from the year of exercise of option

CASE LAWS DETAILS DECIDED BY: ITAT, `A’ BENCH AHMEDABAD, IN THE CASE OF : ACIT Vs Vodafone Essar Gujarat Ltd., APPEAL NO: ITA No. 1878/Ahd/2009, DECIDED ON: January 29, 2010 RELEVANT PARAGRAPH 12. We have heard both the parties and gone through the facts of the case and the decisions cited before us. The issue before us as to whether or not the assessee is entitled to claim deduction u/s 80IA in terms of the provisions amended w.e.f 1.4.2000 even when the assessee had already started providing telecommunication services in the period relevant to the AY 1997-98. Before proceeding further...