{"id":45477,"date":"2024-08-18T09:37:23","date_gmt":"2024-08-18T04:07:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-vodafone-india-ltd-2023-222-ttj-217-152-taxmann-com-660-mumtrib\/"},"modified":"2024-08-18T09:37:23","modified_gmt":"2024-08-18T04:07:23","slug":"dy-cit-v-vodafone-india-ltd-2023-222-ttj-217-152-taxmann-com-660-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-vodafone-india-ltd-2023-222-ttj-217-152-taxmann-com-660-mumtrib\/","title":{"rendered":"Dy. CIT v. Vodafone India Ltd. (2023) 222 TTJ 217 \/ 152 taxmann. com 660 (Mum)(Trib)"},"content":{"rendered":"<p>Held that permissions\/clearances for allocation of radio frequency channels for GSM Cellular Network were granted by Department of Telecommunication to assessee after 1-4-1995 and it received Interface\/Service approval Certificate for radio paging services in month of April\/May 1995, it could be said that assessee started telecommunication services after 1-4-1995 and would be eligible for deduction under section 80-IA. As regards interest income as well as miscellaneous income, in terms of non-obstante clause in section 80IA(2A), deduction on said other income would be allowable. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Certificate in the month of April\/May 1995-started telecommunication services after 1-4-1995 and would be eligible for deduction-Interest and miscellaneous income-Allowable deduction. [S. 80IA(4)(ii), 80IA(2A)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-45477","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bPv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=45477"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45477\/revisions"}],"predecessor-version":[{"id":45478,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45477\/revisions\/45478"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}