https://www.taxtmi.com/caselaws?id=236767 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal regarding the entitlement to deduction under Section 35ABB for variable license fees. The Tribunal upheld the assessee's claim for a deduction of Rs. 34.41 crores based on precedents and previous orders. Additionally, the Tribunal directed the Assessing Officer to determine the eligible deduction amount for the current year in line with earlier directions, particularly due to changes in the Telecom policy affecting the license period. en-us Wed, 14 Aug 2013 00:00:00 +0530 Sat, 07 Sep 2013 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236767 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal regarding the entitlement to deduction under Section 35ABB for variable license fees. The Tribunal upheld the assessee's claim for a deduction of Rs. 34.41 crores based on precedents and previous orders. Additionally, the Tribunal directed the Assessing Officer to determine the eligible deduction amount for the current year in line with earlier directions, particularly due to changes in the Telecom policy affecting the license period. Case-Laws Income Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236767