Smt.A.Jayalakshmi vs The Income Tax Officer on 8 July, 2019
4. The substantial question of law arising in these appeals was
considered in the case of Sabdhagiri Telecom Vs. Income Tax
Officer, Ward-1(1) Coimbatore reported in [(2019) 101
taxmann.com 245 (Madras)] wherein it was held that the assessee,
an authorised franchise of BSNL, operating telephone exchange and
providing basic telecommunication services to its customers in
pursuance of agreement entered into with BSNL was entitled to
deduction under 80-IA(4)(ii).