https://www.taxtmi.com/caselaws?id=303545 The Tribunal followed its earlier decision in the assessee's own case and a co-ordinate Bench ruling, holding that 3G spectrum fees were eligible for depreciation under section 32. On that binding precedent, the Revenue's objection based on alleged failure to deduct tax at source under section 194H did not survive, and the disallowance under section 40(a)(ia) was not restored. The relief granted by the CIT(A) was therefore sustained. en-us Thu, 01 Apr 2021 00:00:00 +0530 Thu, 04 Aug 2022 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303545 The Tribunal followed its earlier decision in the assessee's own case and a co-ordinate Bench ruling, holding that 3G spectrum fees were eligible for depreciation under section 32. On that binding precedent, the Revenue's objection based on alleged failure to deduct tax at source under section 194H did not survive, and the disallowance under section 40(a)(ia) was not restored. The relief granted by the CIT(A) was therefore sustained. Case-Laws Income Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303545