Expenditure for obtaining right to use spectrum for telecommunication services. Allowability-actual or as per accounting method
October 6, 2016
Income Tax
Expenditure for obtaining right to use spectrum for telecommunication services. Allowability of upfront fee paid or deferred on actual payment basis or as per accounting method employed. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 89/2016 New Delhi, the 4th …