Expenditure for obtaining right to use spectrum for telecommunication services.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ht 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 provisions of this section, be allowed for each of the relevant previous years, a deduction equal to the appropriate frac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 actually paid before the commencement of the business to operate telecommunication services, the previous years begin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X