Expenditure for obtaining right to use spectrum for telecommunication services

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Full Text of the Document

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....allowed by the Department of Telecommunications, Government of India to make full upfront payment of spectrum fee, the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee; (b) where an assessee has opted and been allowed by the Department of Telecommunicati....