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Section 35ABB - Expenditure for Obtaining Licence to operate Telecommunication Services

Income Tax - Profit and Gains of Business or Profession - 19 - SEC - 35ABB: EXPENDITURE FOR OBTAINING LICENCE TO OPERATE TELECOMMUNICATION SERVICES CONDITIONS: 1. Expenditure should be capital in nature. 2. It should be incurred for the purpose of ac .....

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F DEDUCTION: 1. License fees actually paid before commencement of business: License fee actually paid before commencement of the business / No. of years from the previous year of commencement of business to the previous year in which license expires. .....

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deduction has been allowed under this section then no depreciation shall be allowed u/s 32(1) for the same or any other subsequent years PROFIT OR LOSS ON SALE OF TELECOM LICENCE: Different Situations Tax Treatment Entire telecom licence is transfer .....

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