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2021 (4) TMI 1330 - AT - Income TaxDepreciation claim u/s 32 - amount paid to DOT for purchase of 3G spectrum - HELD THAT:- As decided in assessee's own case [2019 (8) TMI 1831 - ITAT MUMBAI] AO was of the opinion that said capital expenditure on account of acquisition of 3G Spectrum fees is covered under Section 35AAB of the Act and is required to be amortized as per provisions of Section 35ABB of the Act over the period of 20 years for which 3G Spectrum has been allocated and accordingly disallowed the depreciation claim on said 3G Spectrum fees. We noted that this issue is squarely covered by the co-ordinate bench decision of Idea Cellular Limited [2017 (12) TMI 660 - ITAT MUMBAI] Following the co-ordinate Bench decision, we allow this issue of assessee's appeal.
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