https://www.taxtmi.com/caselaws?id=798575 Section 80-IA covers profits and receipts integrally connected with eligible telecom operations, while export incentives lack that nexus and residual receipts require verification. Annual telecom licence fees are capital and subject to statutory amortisation; periodic spectrum charges, ordinary advertising, contractual compensatory licence payments, and business-incidental subscriber-fraud losses are revenue items. Automated domestic roaming services and prepaid-distributor discounts do not trigger tax deduction as technical-service fees or commission, and no expenditure disallowance arises without exempt income. Transfer-pricing adjustments cannot rest on a nil royalty valuation without prescribed-method benchmarking or on a presumed AMP transaction under the bright line test. Interest linked to business deposits is business income, and unclaimed refundable customer deposits retain their capital character on write-back. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798575 Section 80-IA covers profits and receipts integrally connected with eligible telecom operations, while export incentives lack that nexus and residual receipts require verification. Annual telecom licence fees are capital and subject to statutory amortisation; periodic spectrum charges, ordinary advertising, contractual compensatory licence payments, and business-incidental subscriber-fraud losses are revenue items. Automated domestic roaming services and prepaid-distributor discounts do not trigger tax deduction as technical-service fees or commission, and no expenditure disallowance arises without exempt income. Transfer-pricing adjustments cannot rest on a nil royalty valuation without prescribed-method benchmarking or on a presumed AMP transaction under the bright line test. Interest linked to business deposits is business income, and unclaimed refundable customer deposits retain their capital character on write-back. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798575