Section 35ABB in The Income Tax Act, 1961 [Entire Act]
Section 35ABB in The Income Tax Act, 1961
35ABB. Expenditure for obtaining licence to operate telecommunication services.
[Inserted by Act 26 of 1997, Section
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1 - 10 of 138 (0.58 seconds)Section 18 in Finance Act, 1999 [Entire Act]
Section 18 in Finance Act, 1999
18. Amendment of section 35ABB.
- In section 35ABB of the Income-tax Act,- (a) in sub-section
At & T Global Network Services (I) Pvt ... vs Acit, New Delhi on 18 September, 2017
allowable as a
revenue expenditure and it should be amortised under section 35ABB
of the Act.
4.2 On the facts and circumstances of the case ... capital expenditure amortizable
under section 35ABB of the Act.
5. Ground No. 5 - Disallowance of unexplained investment
5.1 On the facts and circumstances
C.I.T.,Delhi vs Bharti Hexacom Ltd. on 16 October, 2023
whether the same is capital in nature, Section
35ABB of the Act.
Brief facts of the case:
6. The National Telecom Policy ... allowed as a deduction under Section
35ABB of the Act and the remaining amount of Rs. 10,89,74,250/- was
disallowed and added back
Dcit, New Delhi vs M/S. Vodafone Essar Digilink Ltd., New ... on 14 March, 2018
right
to use spectrum and hence covered it under section 35ABB of the Act.
After allowing depreciation @ 25%, he made an addition ... record. It is observed that the AO invoked the provisions of
section 35ABB for making the addition. This section, in turn,
5
ITA Nos.1950
Bharti Airtel Ltd ( Formerly Bharti ... vs Assessee on 11 November, 2005
instant case depreciation cannot
be given as there is a specific section 35ABB by virtue of which, an
expense incurred for obtaining license to operate ... amount is admissible as deduction only in
the manner provided u/s.35ABB of the Act, upheld the disallowance
made by the Assessing Officer
Vodafone Idea Ltd., Mumbai vs Pr Cit -5, Mumbai on 28 January, 2022
further directing the AO to instead allow deduction
under section 35ABB of the Act on the same on the ground that the
spectrum was only ... incorrect being not examined in accordance with provisions
contained under section 35ABB and thereby held the assessment
order framed under section
Idea Cellular Ltd, Mumbai vs Assessee on 14 March, 2008
capital in nature.
Ground No. 2.: Disallowance of Additional claim u/s 35ABB of the Act.
1. On the fact and in the circumstances ... additional ground in allowing deduction u/s
37 or u/s 35ABB fo the Act on Revenue Share Expenses on the ground that the
claim
Digital Radio (Del) Broadcasting Ltd., ... vs Department Of Income Tax on 11 March, 2016
income which were subsequently revised and in revised return claim u/s 35ABB of the
Act was made on account of license fees paid ... year under consideration in accordance with sub-section (2) of
section 35ABB , For this main reliance of the assessee was on the provision of section
Section 66 in The Income Tax Act, 2025 [Entire Act]
Section 34A , Section 35 , Section 35A , Section 35AB , Section 35ABA, Section 35ABB , Section 35AC , Section 35AD , Section 35CCA , Section 35CCB , Section 35CCC , Section 35CCD , Section