TMI BlogInsertion of new section 35ABA.X X X X Extracts X X X X X X X X Extracts X X X X ..... . (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to use spectrum for telecommunication services either before the commencement of the business or thereafter at any time during any previous year and for which payment has actually been made to obtain a right to use spectrum, there shall, subject to and in accordance with the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of section 154 shall, so far as may be, apply and the period of four years specified in sub-section (7) of that section being reckoned from the end of the previous year in which the failure to comply with the provisions of this section takes place. Explanation .- For the purposes of this section,- (i) relevant previous years means,- (A) in a case where the spectrum fee is actua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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