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of ITAT adjudicated multiple taxation issues involving a telecommunications entity. The tribunal primarily focused on expenditure classification and penalty provisions. Key determinations included: (1) license fee payment to be amortized under section 35ABB, (2) commission expenditure disallowance rejected, maintaining 90% acceptance, (3) royalty and wireless planning charges treated as revenue expenditure, and (4) advertisement expenses confirmed as revenue item. The ITAT ultimately allowed the assessee's appeal, directing the Assessing Officer to recompute tax liability considering these interpretations, effectively reversing penalty proceedings and upholding the majority of the assessee's expenditure claims.
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