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
that tax year; (s) the deduction referred to in section 35ABA, 35ABB, 35D, 35DD, 35DDA, 35E or the first proviso to section
laid down in section 70(1)(ze). [ Similar to Section 35ABA, Section 35ABB , Section 35DD and Section 35DDA from The Income Tax Act, 1961. Read
allowing and/ or directing
the assessing officer to allow benefit of section 35ABB of the Act in respect
of the amount held to be capital ... capital in nature and should be
amortized in terms of section 35ABB of the Act over the remaining period of the
License.
9.4 In pursuance
Idea Cellular Ltd.,Mumbai vs Dcit - 14(2)(1), Mumbai on 24 July, 2025
IN
Idea Cellular Ltd,Mumbai vs Acit Hq (Judl.) To Cit-14, Mumbai on 24 July
right to use 3G spectrum is covered by
the specific provision of 35ABB of the Act which overrides the
general provision of section ... Appellant
and allowed the Appellant to amortized the same under Section
35ABB of the Act. In the objections filed by the Appellant against
the Draft
capitalized as per
provisions of section 35ABB of the Act, consequently computed the amortized
deduction amounting to Rs. 59,64,076/- to be allowed ... appellant u/s 35ABB
of the Act and, thus issued show cause notice accordingly. In response thereto
appellant submitted that out of expenses
license fee should not be treated as Capital Expenditure as per Section 35ABB of
the Act. In response thereto appellant made its submission before ... year is to be amortized in accordance with the
provisions of Section 35ABB of the Act. Consequently, in view of the facts that
the license
The Dy Cit, Circle-4(1)(2),, Ahmedabad vs Vodafone West Limited,, Ahmedabad on 11
