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1 - 8 of 8 (0.24 seconds)Section 2 in The Telecom Regulatory Authority Of India Act, 1997 [Entire Act]
The Income Tax Act, 1961
Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018
08. While deciding the above said issue, the CIT(A) shall also
take into account the terms and conditions as mentioned in the
licence agreement, the provisions of the TRAI Act, the
submissions of ld DR (para3-4 supra) and also the law laid down
by the Honourable Supreme Court in the matter of Commissioner
of Customs vs. Dilip Kumar [(2018) 9 SCC 1, at para 40 to 45]
and also the decision of the honourable Supreme Court in the
matter of Pr CIT vs. M/s. Aarham Softronics (C A No.1784/
2019) and also the decision of the Hon'ble Supreme Court in the
matter of Macquarie bank v. Shilpi Cable Technology (CA
No.15135 of 2017, dt.15.12.2017).
Sai University Act, 2018
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Finance Act, 1999
The Income Tax Officer Ward-6(2)(1), ... vs Smt Jayalakshmi N Gowda , Bangalore on 8 August, 2018
5.7. Though the ITAT order was with reference to
telecommunication services through satellite or earth station,
the ratio of the judgement is equally applicable to the facts of
this appeal. I also note that the Chennai ITAT in the case
of ITO Vs. Smt. A Jayalakshmi has found that "where an
assessee was carrying on a purely commercial function which had
nothing to do with development of telecom infrastructure", such
activities cannot qualify for the deduction u/s 801A.
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