https://www.taxtmi.com/caselaws?id=308564 Licence fees under the post-1999 telecom regime, linked to annual revenue and paid annually, were treated in line with the established view that only the capital component is subject to deduction treatment under section 35ABB. Lease rent under a service-cum-lease arrangement remained allowable where the lessor retained beneficial ownership and contractual liability. Distributor discounts on prepaid cards reflected principal-to-principal sales, not commission, so no tax deduction obligation arose under section 194H or related disallowance. Automated roaming or interconnection charges without human intervention were not fees for technical services, preventing tax deduction requirements under section 194J and related disallowance. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 04 Jul 2023 21:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308564 Licence fees under the post-1999 telecom regime, linked to annual revenue and paid annually, were treated in line with the established view that only the capital component is subject to deduction treatment under section 35ABB. Lease rent under a service-cum-lease arrangement remained allowable where the lessor retained beneficial ownership and contractual liability. Distributor discounts on prepaid cards reflected principal-to-principal sales, not commission, so no tax deduction obligation arose under section 194H or related disallowance. Automated roaming or interconnection charges without human intervention were not fees for technical services, preventing tax deduction requirements under section 194J and related disallowance. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308564