The Delhi High Court has ruled that the denial of the 80lA benefit in the fourth year of assessment, followed by a U-turn by the department, is not justified.

Income Tax Act 1395/2018: PCIT's Decision Overturned, BT Global Communications India Pvt. Ltd. Prevails in Tax Dispute In a significant ruling, the Delhi High Court has upheld the decision of the Income Tax Appellate Tribunal (ITA) in the case of PR. COMMISSIONER OF INCOME TAX-2 versus M/S BT GLOBAL COMMUNICATIONS INDIA PVT. LTD. The appeal, filed under Section 260A of the Income Tax Act, challenged the order dated 29.01.2018 by…