https://www.taxtmi.com/caselaws?id=64364 The Tribunal upheld the CIT(A)'s decisions in their entirety, dismissing the Revenue's appeal on all grounds. The Tribunal confirmed that interest on overdue license fee, royalty payable to the Wireless Planning Commission, and fees paid to the Registrar of Companies were deductible on an accrual basis, rejecting the Revenue's arguments based on Sections 35ABB and 43B of the IT Act. en-us Fri, 26 May 2006 00:00:00 +0530 Wed, 08 Aug 2012 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64364 The Tribunal upheld the CIT(A)'s decisions in their entirety, dismissing the Revenue's appeal on all grounds. The Tribunal confirmed that interest on overdue license fee, royalty payable to the Wireless Planning Commission, and fees paid to the Registrar of Companies were deductible on an accrual basis, rejecting the Revenue's arguments based on Sections 35ABB and 43B of the IT Act. Case-Laws Income Tax Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64364