COMMISSSIONER OF INCOME TAX Vs. HIMANSHU V. SHAH

JUDGEMENT

(1.) Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as 'the Tribunal '), the revenue has preferred the present Tax Appeals assailing the following orders : - <FRM>JUDGEMENT_197_LAWS(GJH)12_20141.htm</FRM>

(2.) The gist of the facts in these appeals is that the assessees who carry on business of rendering services as Pvt. Telephone Exchange claimed deduction u/S. 80IA of the Act while filing return of income. The Assessing Officer found that the basic services are provided by the dept of Telecommunication and not by the assessees and therefore the assessees cannot be termed as dept of telecommunications.

(3.) On appeal before the Tribunal, pursuant to the orders passed by CIT(A), vide impugned orders, Tribunal held in favour of the assessees. Being aggrieved and dissatisfied with the impugned orders passed by the Tribunal, the revenue has preferred the present Tax Appeals for consideration of the aforesaid substantial question of law.