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2016 (3) TMI 1350 - AT - Income TaxDeduction u/s 80IA - CIT (A) confirming the exclusion being profit from sale of VSAT equipment u/s 80IA on the ground that such profits are not derived from eligible business or providing telecommunications services - Exclusion being income from software division for the purpose of computing deduction allowable u/s 80IA - Exclusion of only net interest income, i.e., gross interest income less expenditure incurred for earning such interest income, while computing deduction under Section 80-IA - HELD THAT:- As perused the records and have carefully gone through the order of the Hon’ble High Court in assessee’s own case for AY 2005-06 which is the relevant assessment year before us. In the interest of justice, we remit this issue back to the file of AO to be decided as directed by the Hon’ble High Court [2012 (6) TMI 34 - DELHI HIGH COURT]
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