following:
"22. Please
furnish the detailed working deduction claimed u/s. 35ABB of
Rs.27,62,40,888/- and justify your claim.
27.Please ... dated 15.9.2005. Such letter contained explanation with respect to
deduction under section 35ABB of the Act as under :
"2. In
respect of following expenditure
involves I.T. Tax
effect of Rs.4647.88 lakhs.
2. Section
35ABB of the Income Tax Act, 1961 provides for amortization of
license ... considered the same for amortization
by invoking the provisions of Section 35ABB . Accordingly one-eleventh
of Rs.982917915/-/- was allowed as deduction.
It
was seen
material
facts.
12.3 As far as the second question was concerned, Section
35ABB provides for amortization of license fees paid for
operating telecommunication services. Petitioner ... capital
expenditure for obtaining license, is not amortizable under
Section 35ABB . The respondent-Assessing Officer thus,
already had raised the said issue of amortization
material
facts.
12.3 As far as the second question was concerned, Section
35ABB provides for amortization of license fees paid for
operating telecommunication services. Petitioner ... capital
expenditure for obtaining license, is not amortizable under
Section 35ABB . The respondent-Assessing Officer thus,
already had raised the said issue of amortization
