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2012 (5) TMI 254 - ITAT, MUMBAIDeduction u/s.80IA - AO observed that majority of the receipt was from E-Tendering services which is not eligible for deduction as it is not a receipt from providing Infrastructure services - In fact, the assessee company was using the Internet Infrastructure of MTNL by paying rent of Rs.20.88 lakhs per annum - the contention of the AO that the assesee has not made any investment in the infrastructure is not relevant as this section nowhere requires that certain investments need to be made for this purpose - Held that:- the assessee at this stage has filed new evidence which was not before the AO and ld. CIT(A) to show that providing E-Tendering is equivalent to providing Internet service eligible for deduction u/s.80IA(4)(ii) of the Act and the Revenue authorities without examining the issue as to whether E-Tendering is eligible for deduction u/s.80IA(4)(ii), denied the deduction claimed by the assessee - Decided in favor of the assessee by way of remand to AO
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