Shares in Tesla fell on Wednesday after the US solar panel and battery maker said its net income was $7.93 billion from October through December, compared with $3.69 billion a year earlier. However, excluding one-time items, such as the $5.9 billion noncash tax benefit for deferred tax assets, the company made $2.49 billion, or 71 cents per share. That was down 39% from a year ago and short of analyst estimates. Data provider FactSet said analysts expected earnings of 73 cents per share. Tesla reported quarterly revenue of $25.17 billion, up 3% from a year earlier but also below analyst estima…