2024 (2) TMI 757

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..... er the New Telecom Policy, 1999 to Department of Telecommunications ( DoT ) - Allowability of revenue expenses u/s 37 or capital in nature [to be amortised u/s 35ABB] - Payment of royalty - distinction between a payment made to acquire a right, and payment of royalty in a broad sense - As decided in BHARTI HEXACOM LTD. [ 2023 (10) TMI 786 - SUPREME COURT] single transaction cannot be split up, i .....

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..... N'BLE MR. JUSTICE UJJAL BHUYAN ORDER Application for oral hearing is rejected. Having carefully gone through the Review Petition, the order under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record or any merit in the Review Petition, warranting reconsideration of the order impugned. The Review Petition is, accor .....

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