Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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1 - 10 of 7802 (1.85 seconds)Section 80IA in The Income Tax Act, 1961 [Entire Act]
deduction in computing the total income of an undertaking providing telecommunication services, specified in clause (ii) of sub-section (4), shall be hundred per cent ... undertaking which has started or starts providing telecommunication services, whether basic or cellular, including radio paging, domestic satellite service, network of trunking, broad-band network
Section 72A in The Income Tax Act, 1961 [Entire Act]
other form of power; or (iiia) the business of providing telecommunication services, whether basic or cellular, including radio paging, domestic satellite service, network of trunking
Delhi Science Fortum & Ors vs Union Of India & Anr on 19 February, 1996
policy was to supplement the effort of the Department of
Telecommunications in providing telecommunications services.
Later, guidelines for induction of private-sector into basic
telephone ... United Kingdom under the Telecommunications Act, 1984 a
Regulatory Authority has been constituted to secure that the
telecommunications services are provided throughout the
United Kingdom
Section 11 in The Telecom Regulatory Authority Of India Act, 1997 [Entire Act]
operation of telecommunication services so as to facilitate growth in such services; (v) technological improvements in the services provided by the service providers; (vi) type ... arrangement amongst service providers of sharing their revenue derived from providing telecommunication services; (v) lay-down the standards of quality of service to be provided
Section 35ABB in The Income Tax Act, 1961 [Entire Act]
Income Tax Act, 1961
35ABB. Expenditure for obtaining licence to operate telecommunication services.
[Inserted by Act 26 of 1997, Section ... acquiring any right to operate telecommunication services either before the commencement of the business to operate telecommunication services or thereafter at any time during
Section 18 in Finance Act, 1999 [Entire Act]
section (1), for the words "for acquiring any right to operate telecommunication services", the words "for acquiring any right to operate telecommunication services either before ... commencement of the business to operate telecommunication services or thereafter at any time during any previous year" shall be substituted and shall be deemed
Section 2 in The Telecom Regulatory Authority Of India Act, 1997 [Entire Act]
Telegraph Act, 1885 (13 of 1885) for providing specified public telecommunication services; ( ea) “licensor” means the Central Government or the telegraph authority who grants ... electronic mail, voice mail, data services, audio tax services, video tax services, radio paging and cellular mobile telephone services) which is made available to users
M/S Vodafone East Limited (Formerly ... vs Acit, Cir-7, Kolkata, Kolkata on 15 December, 2017
beginning from the assessment year in which the Appellant stared providing
telecommunication services, in complete disregard to the non-obstante
provisions of section 80IA ... telecommunication services
(cellular services) which started in the financial year 1996-97. Accordingly the
assessee in respect of cellular services was entitled for deduction
Star India P. Ltd. vs The Telecom Regulatory Authority Of ... on 9 July, 2007
electronic mail, voice mail, data services, audio tex services, video tex services, radio paging and cellular mobile telephone services) which is made available to users ... services" must essentially stand alongside the Proviso, which empowers the Central Government to notify other services along with Broadcasting to be treated as telecommunication