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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for spectrum acquisition: capital expenditure is amortised over relevant years, subject to compliance and reassessment powers.</h1> Capital expenditure for acquiring the right to use spectrum is deductible over the relevant previous years by allowing an annual deduction equal to the appropriate fraction of the amount actually paid; relevant previous years commence with the year of payment or business commencement and continue while the spectrum is in force, and the allowance is conditional on actual payment regardless of accounting liability.

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