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
Amortization of license fee and spectrum charges b Rs.
u/s 35ABB of the Act 75,82,37,380/-
ii) Disallowance of free airtime ... account of
amortization of license fee and spectrum charges U/S 35ABB
of the IT Act.
2. The Ld. CIT(A) has erred on facts
years deduction on account of license fee since was allowed under
section 35ABB of the Act, the same cannot be allowed under section ... revenue
expenditure.
(ii) Capital expenditure will qualify for deduction as per Section
35ABB of the Act."
4.6 We further note that this Tribunal
scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure for obtaining licence to operate
telecommunication services. Section 35AC
scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure for obtaining licence to operate
telecommunication services. Section 35AC
scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure for obtaining licence to operate
telecommunication services. Section 35AC
scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure for obtaining licence to operate
telecommunication services. Section 35AC
scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure for obtaining licence to operate
telecommunication services. Section 35AC
