Provisions for Expenditure incurred for obtaining license to operate Telecommunication Services (section 35ABB)
1, Conditions for allow ability: Expenditure should be capital in nature. It should be incurred for the purpose of acquiring any right to operate telecommunication services. Payment should have been actually made to obtain a license for claiming deduction. It may be incurred either before commencement of business or any time during the previous year. […]
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