ACIT, Central Circle-2, New Delhi Versus M/s Essel Shyam Communication Ltd. - Income Tax - Case Laws

ACIT, Central Circle-2, New Delhi Versus M/s Essel Shyam Communication Ltd. - Income Tax - ITAT DELHI - Tri - Allowance of deduction u/s 80IA of the Income tax Act - Income from sale of VSAT equipment Held that - These equipments are essential equipments for enabling assessee to the telecommunication services. The Govt. has put up various restrictions on import of such items because of security reasons. If the assessee is unable to provide these items to its customer then it might not be possi................................... Income Tax - Case Laws