{"id":6800,"date":"2019-08-26T12:49:12","date_gmt":"2019-08-26T12:49:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-vodafone-mobile-services-ltd-2019-414-itr-276-delhihc\/"},"modified":"2020-01-12T04:35:45","modified_gmt":"2020-01-12T04:35:45","slug":"cit-v-vodafone-mobile-services-ltd-2019-414-itr-276-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-vodafone-mobile-services-ltd-2019-414-itr-276-delhihc\/","title":{"rendered":"CIT v. Vodafone Mobile Services Ltd.  (2019) 414 ITR 276\/ 183 DTR 277 \/ 311 CTR 588 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that income from sharing fibre cables and cell-sites was income by way of leasing Late fees and reimbursement of cheque dishonour charges received from parties is\u00a0 eligible for deduction. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings\u2013Telecommunication services- Income from sharing fibre cables and cell-sites was income by way of leasing-Late fees and reimbursement of cheque dishonour charges received from  parties-Eligible for deduction. [S. 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":[1],"tags":[],"class_list":["post-6800","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1LG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6800","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=6800"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6800\/revisions"}],"predecessor-version":[{"id":9170,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6800\/revisions\/9170"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}