Dismissing the appeal of the revenue the Tribunal held that ; Income from advertisements on foot over bridges and bus shelters is entitle to deduction . ( AY. 2010-11)
DCIT v. Vantage Advertising P. Ltd. (2018) 61 ITR 564 (Kolk) (Trib)
S.80IA:Industrial undertakings — Income from advertisements on foot over bridges and bus shelters is entitle to deduction .