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Expenditure for obtaining right to use spectrum for telecommunication services.

Section 35ABA - Act - Part D. - Profits and gains of business or profession - Income-tax Act, 1961 - Section 35ABA - 1[ 35ABA. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to use spec .....

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dance with the provisions of this section, be allowed for each of the relevant previous years, a deduction equal to the appropriate fraction of the amount of such expenditure. (2) The provisions contained in sub-sections (2) to (8) of section 35ABB, .....

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f the provisions of this section, then,- (a) the deduction shall be deemed to have been wrongly allowed; (b) the Assessing Officer may, notwithstanding anything contained in this Act, re-compute the total income of the assessee for the said previous .....

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e 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 actually paid before the commencement of the business to operate .....

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