TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1721
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....5/Del/2019 2013-14 30.04.2019 8 5926/Del/2019 2014-15 30.04.2019 9 5927/Del/2019 2015-16 30.04.2019 10 337/Del/2021 2016-17 23.09.2020 11 17/Del/2022 2016-17 23.09.2020 2. At the time of hearing, both the parties have stated that the issues involved in all the appeals are mostly common, interlinked and identical. Hence, all the appeals have been heard together and accordingly, adjudicated by this common order. ITA No.4150/ Del/ 2017 (Asstt. Year 2011-12) 3. In this appeal, the assessee has taken the following grounds of appeal: "1. A) The Ld. CIT(A) has erred on facts and in law, in concluding the disallowance by AO of expenditure of Rs. 13,23,00,000/- on account of "pre operating cost" by not appreciating that these are revenue expenditure incurred in relation to expansion of existing business B) Disallowing the aforesaid expenditure on account of pre operating cost solely relying on the order passed by Commissioner of Income Tax Appeals-14 for AY 2010-11 without any justification; C) By not allowing the said expenditure as per the provisions of Section 37(1) of the Act; 2. A) The Ld....
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.... not in relation to set-up of new business. Ld. AR has contended that it is a well-established principal that the nomenclature of the expense does not determine the allowability of a claim. Now there is no dispute with regard to the fact that the expense pertains to subject year itself and same is revenue in nature and therefore, allowable to the Assessee. There is nothing on record by way of any enquiry or findings any new asset was created after incurring the said pre-operating expenditure. The details of the pre-operative expenses are provided in schedule "S" of the financial statements (page 21 of the paper book). The details of the expenses itself clearly shows that these expenses are revenue in nature and not incurred to create a capital asset. These expenses are revenue expenditure incurred by the Assessee to expand its existing business in three new circles viz. Northeast, Jammu & Kashmir and Assam & to introduce the new GSM technology in existing circles in order to provide the telecommunication services. Further, the new circles were launched in the subject year itself and the subject fact has been disclosed at para 1 of schedule "T" of the financial statements (page 22 o....
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....ders of the AO wherein as per Ld. CIT-DR, the disallowance was made by AO by considering the true nature of the expenditure and, thus, she prayed for the confirmation of the order of the AO in this regard. 11. After carefully considering the arguments advanced by both the parties and on perusal of the materials available on record, it is seen that the Co-ordinate Bench in AY 2009-10 and 2010-11 held the customer acquisition expenses as Revenue expenditure. It is further seen that in the preceding assessment year, Ld. CIT(A) allowed 50% of the expenditure as revenue expenses, therefore, Co-ordinate Bench was of the opinion that once the part of the expenses is held as Revenue in nature, balance 50% should be allowed as revenue expenses. However, in the year under appeal, from the perusal of the order of Ld. CIT(A), we find that Ld. CIT(A) confirmed the disallowance by considering the nature of every individual expenses claimed under the head of customer acquisition expenses and after appreciating the nature has upheld the part disallowance. The relevant observations of the Ld. CIT(A) as contained at pages 8 to 10 of his order are as under: "Details of Customer Acquisitio....
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.... are of revenue in nature and meant for the purpose of business of the appellant and therefore the same needs to be allowed. It is however seen that the appellant has claimed expenditure of Fis.98,11,10,203/- being the subsidy given to distributors for selling handsets a price lower than the cost price. The appellant has not given any further details as to whether the buyers of handset have opted for the services provided by the appellant company as there are other CDNA operators also in the market. The appellant has also claimed handset handling charges of Is.10,29,778/- which are paid for handling the Inward and outward moment from the warehouses to a agency named Drive India Enterprise Solution Limited. It is informed that the handset are not owned by the company and he business as such is carried by Drive India Enterprise Solution Ltd. The appellant therefore has failed to give proper justification for the payments of the said amount to Drive India Enterprises Solution Ltd. The appellant has also claimed expenditure of Rs. 1,07,95,73,495/- being the discount given on first recharge to retailer/distributors. The appellant has not given further party wise details and als....
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....9 is filed by the Revenue, both for Asst. Year 2012-13. 16. The assessee has taken following grounds of appeal in ITA No.5665/Del/2019 for Assessment Year 2012-13: "Based on the facts and circumstances of the case and in law, the Appellant respectfully craves leave to prefer an appeal under section 253 of the Income-tax Act, 1961 ('the Act") against the order dated April 30, 2019 passed by the learned Commissioner of Income-tax (Appeals) 30, New Delhi ("referred to as learned CIT(A)") in relation to the appeal filed against the assessment order dated March 30, 2016 passed by the Deputy Commissioner of Income-tax, Circle 25(1), New Delhi ('referred to as learned AO") under section 143(3) the Act on the following grounds: 1. On the facts and circumstances of the case and in law, the learned CIT(A) has erred in upholding the order passed by the learned AO without appreciating the facts of the case and law relating thereto to the extent of additions confirmed by the learned CIT(A) 2. Disallowance u/s 40(a)(ia) of the Act on account of non-deduction of tax at source on the discount extended to prepaid distributors 2.1 On the facts and circu....
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....umstances of the case and in law, the learned CIT(A) has erred in upholding the order of learned AO to the extent of disallowance of customer acquisition costs confirmed in its order, without appreciating the fact that the said expenditure incurred by the Appellant is revenue in nature and shall be allowed as a revenue expenditure in the subject year itself. 3.2 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not treating the entire customer acquisition costs incurred by the Appellant as revenue expenditure and allowing only proportionate expense in the subject year having held that the said expense ought to have apportioned across the years. 3.3 On the facts and circumstances of the case and in law, the learned CIT(A) has grossly erred in not following the binding principle enunciated by the Hon'ble Apex Court in case of Madras Industrial Investment Corporation Ltd v CIT [225 ITR 802] and Taparia Tools Ltd v JCIT [372 ITR 606], wherein it was held that amortization of revenue expense is at the option of the Appellant and tax authorities cannot take a contrary view. 4. Initiation of penalty proceedings O....
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....n the case of Bharti Cellular Limited vs. Assistant Commissioner of Income Tax [Civil Appeal No.7257 of 2011] (SC) has held that transaction between the mobile service provider company and prepaid distributors is in the nature of principal to principal and discount given to prepaid distributors is not commission/ brokerage but is the margin of such distributors and, therefore, provisions of section 194H of the Act are not applicable. Accordingly, Ld. AR submits that in the present case, it is the allegation of the AO that discount given to prepaid distributors is in the nature of brokerage / commission on which no TDS u/s 194H of the Act was deducted, and, therefore, he invoked the provisions of section 40(a)(ia) of the Act and made the disallowance. Ld. AR submits that as this issue stood settled and it is held by the hon'ble Supreme Court that it is not the commission, therefore, discount to prepaid distributors is not commission / brokerage and thus no disallowance could be made by invoking the provisions of section 40(a)(ia) of the Act. He prayed accordingly. 21. On the other hand, Ld. CIT-DR vehemently supports the order of the Lower Authorities and requested for the co....
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.... premises which are required to comply with certain requirements, and even sell according to specified prices the relationship may in a given case be that of an independent contractor. Facts of each case and the authority given by 'principal' to the franchisees matter and are determinative. 40. An independent contractor is free from control on the part of his employer, and is only subject to the terms of his contract. But an agent is not completely free from control, and the relationship to the extent of tasks entrusted by the principal to the agent are fiduciary. As contract with an independent agent depends upon the terms of the contract, sometimes an independent contractor looks like an agent from the point of view of the control exercisable over him, but on an overview of the entire relationship the tests specified in clauses (a) to (d) in paragraph 8 may not be satisfied. The distinction is that independent contractors work for themselves, even when they are employed for the purpose of creating contractual relations with the third persons. An independent contractor is not required to render accounts of the business, as it belongs to him and not his em....
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....y hon'ble supreme court is squarely applicable to the facts of the present case, therefore, by respectfully following the judgment of Hon'ble Supreme Court in the case of Bharti Celluar (supra), we hold that sales made to the distributors on prepaid sim card and recharge vouchers is on principal to principal basis and, therefore, assessee is under any obligation to deduct tax on discount allowed to them u/s 194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first appeal, the Ld. CIT(A) in terms of para 6.2 of his order by following the appellate order for Assessment Year 2009-10 passed by his predecessor in the case of assessee itself, confirmed 50% of the disallowance made following the principle of consistency. 26. Before us, Ld. AR of the assessee submits that AO made the disallowance by following the observations made in assessment order for AY 2009-10 and 2010-11 and Ld. CIT(A) allowed 50% exp....
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....-10 and 2010-11, as reproduced above, and further by following the principle of consistency, disallowance confirmed by Ld. CIT(A) of Rs. 197.95 Cr. being 50% of the total expenses claimed is hereby deleted. Grounds of appeal No.3 to 3.3 of the assessee are thus tallowed. 30. In the result appeal of the assessee in ITA No. 5665/Del/2019 is allowed. 31. Now we take up the Revenue's appeal in ITA No. 5924/Del/2019. 32. The Ground of appeal No. 1 of the Revenue is with respect to the deletion of disallowance of amortization of expenses @ 50% made by the AO totaling to Rs. 1, 12,40,31,374/- 33. The disallowance was made by the AO by holding the same as capital in nature. The Ld. CIT(A) has allowed the same by following the order of Ld. CIT(A) for Assessment Year 2009-10. 34. Before us, Ld. AR of the assessee submits that the AO has made the disallowances by holding these expenses as capital in nature, however, the Ld. CIT(A) has deleted the same by following the order of his predecessors where the CIT(A) has placed reliance on the judgment of Hon'ble Supreme Court in the case of Taparia Tools Ltd. vs. Jt. CIT [2015] 55 taxmann.com 361 (SC). The Ld. AR further subm....
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....crores in respect of amortisation of discount on issue of debentures and Rs. 54.12 crores as amortisation of finance set up costs. The Appellant had submitted as under in its letter dated 20.12.2011 *Discount on issue of debenture represents the difference between face value and issue price on non-convertible debenture. This cost has been deferred and amortised on straight line basis over the redemption period of debenture commencing from date of issue." loan or five years, whichever is lower, commencing from the date of first draw down of "The company amortises the cost of arranging long term loan over the period of loan, on a straight-line basis." It is submitted that the Assessing Officer has completely erred in wallowing the deductions on the basis that amortised expenditure does not fall under de ambit of revenue expenditure. It is submitted that the basis adopted by the Assessing Officer is contrary to the law stated by the Hon'ble Supreme Court in the case of Madras Industrial Investment Corporation Ltd. vs. CIT. 1997 (225) ITR 802 (SC) wherein it has been held as under: "Section 37 of the Income-tax Act, 1961, enjoins that any expendzure not b....
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....allowed in its entirety in the year in which incurred. It books, over a period of years. However, the facts may justify an assessee who has cannot be spread over a number of years even if the assessee has written off in his incurred expenditure in a particular year to spread and claim it over a period of ensuing years. In fact, allowing the entire expenditure in one year might give a very distorted picture of the profits of a particular year, Issuing debentures is an instance where. although the assessee has incurred the liability to pay the discount in the rear of issue of debentures, the payment is to secure a benefit over a number of years There is a continuing benefit to the business of the company over the entire period The liability should, therefore, be spread over the period of the debentures. The appellant, therefore, had, in its return, correctly claimed a deduction only in respect of the proportionate part of discount of Rs. 12,500 over the relevant accounting period in question. In this connection, we agree with the reasoning and conclusion of the Madhya Pradesh High Court in the case of M. P. Financial Corporation v. CIT (1987) 165 ITR 765. The view that we ha....
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....amortised qualify as revenue expenditure. Similarly, expenses incurred for obtaining loans which are amortised would qualify as revenue expenditure. It may be noted that the Hon'ble Supreme Court recently in the case of Taparia Tools Ltd. vs. Jt. CIT, 2015 (372) ITR 605 (SC) has stated that entire revenue expenditure ought to be allowed in the year in which it is incurred and the amortised revenue expenditure could be allowed over a period if the principle of (matching concept) is satisfied. Accordingly, respectfully following the said decisions as the facts of the appellant's case are identical I order to delete the disallowance of Rs. 58,52,00,000/ -. Hence, the ground of appeal is allowed. Since the issue, before me, is fully covered by the order of my predecessor as detailed above, based on principle of consistency and based on principle of precedence, I hereby adjudicate ground No. 2 (a) and (b) in favour of the appellant. Accordingly, the appellant succeeds with regard to ground Nos. 2 (a) & (b)." 37. The assessee has claimed deduction of Rs. 4.39 crores towards amortization of discount on issue of debentures and Rs. 54.12 as amortization of finance set up....
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....ar 2013-14, wherein the Co-ordinate Bench of ITAT, Mumbai in ITA No.3567/Mum/2016 and ITA No.4392/Mum/2017 allowed the deprecation by placing reliance on the judgement of the Co-ordinate Bench of ITAT in the case of Idea Cellular Ltd. vs. PCIT in ITA No. 360/Mum/2016, allowed the depreciation as claimed. 43. Heard both the parties and perused the material available on record. From the perusal of order of Ld. CIT(A), it is seen that the Ld. CIT(A) allowed the depreciation on 3G Spectrum license fee by relying upon the judgment of Hon'ble Co-ordinate Bench of Mumbai Tribunal in the case of Idea Cellular Ltd. vs. PCIT (supra) which order is followed by the Co-ordinate Bench of Mumbai ITAT in assessee's group company case of TTML (supra). Admittedly there is no change in the facts and circumstances and the allegation of the AO while making disallowance of deprecation claimed by the assessee. The Ld. CIT while allowing the deprecation has made the following observations in para 8.2 of its order: "8.2 I have examined the facts at hand. The appellant has pointed out to the plethora of jurisprudence whereby (prior to insertion of section 35ABA vide Finance Act, 2016, wi....
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....services. In view of the above, even the provisions of section 35ABB of the act are not applicable to such payment. In view of these facts, we are of the view that the assessee is entitled for claim of depreciation on merits also and AO has rightly allowed the claim while framing assessment under section 143(3) of the Act and the revision order of CIT Under section 263 of the Act is bad in law. Accordingly, we quash the revision order. 9. We further note that in assessee's own case for A.Y. 2013-14, the Id. CIT(A) has allowed the assessee's plea of deprecation by holding as under. 4.3 So far as third ground of appeal disallowing depreciation claim of Rs. 176.88 crores under section 32 of the IT Act on amount paid DOT for purchase of 3G spectrum and restricting the allowance to Rs. 62.89 crores being proportionate amount as applicable for the year as per provisions of section 35ABB of the Act is concerned, it is seen from the submission of the appellant that the issue is covered in favour of the appellant by the decision of the jurisdictional Tribunal in the case of Idea Cellular Limited (in ITA 360/Mum/ 2016) wherein the Hon'ble Tribunal has held that ....
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....se appeals by the assessee stands allowed." In view of judicial precedence as available, I hold that depreciation is allowable to the appellant with regard to amount paid to DOT for purchase of 3G spectrum. Accordingly, ground No. 5 is adjudicated in favour of the appellant." 44. Before us, Revenue has miserably failed to bring any material to convert the findings of Ld. CIT(A) who followed the order of Co- ordinate Mumbai Bench of ITAT in case of Idea Cellular (supra). Thus, by following the said order, we hereby upheld the order of Ld. CIT(A) in allowing the deprecation of 3G Spectrum license cost incurred by the assessee. Accordingly, ground of appeal No. 3 of the revenue is dismissed. Other grounds of appeal of Revenue are general in nature needs no adjudication. 45. In the result, the appeal of the Revenue in ITA No. 5924/Del/2019 is dismissed. 46. Since the remaining appeals filed by the assessee and revenue contained common grounds of appeal thus, the same are taken together for consideration and decided by taking the issues challenged by both the parties. These appeals are as under: Sr. No. Appeal Asst. Years Appeal by 1. 5666/Del/2019 ....
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....rice. The reason is, that the dis tributor in such cases is an independent contractor. Unlike an agent, he does not act as a communicator or creator of a relationship between the principal and a third party. The distributor has rights of distribution and is akin to a franchisee. Franchise agreements are normally considered as sui generis, though they have been in existence for some time. Franchise agreements provide a mechanism whereby goods and services may be distributed. In franchise agreements, the supplier or the manufacture, i.e. a franchisor, appoints an independent enterprise as a franchisee through whom the franchisor supplies certain goods or services. There is a close relationship between a franchisor and a franchisee because a franchisee's operations are closely regulated, and this possibly is a distinction between a franchise agreement and a distributorship agreement. Franchise agreements are extremely detailed and complex. They may relate to distribution franchises, service franchises and production franchises. Notwithstanding the strict restrictions placed on the franchisees which may require the franchisee to sell only the franchised goods, operate in a specific....
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.... 42. In view of the aforesaid discussion, we hold that the assessees would not be under a legal obligation to deduct tax at source on the income/profit component in the payments received by the distributors/ franchisees from the third parties/customers, or while selling/transferring the pre-paid coupons or starter-kits to the distributors. Section 194-H of the Act is not applicable to the facts and circumstances of this case. Accordingly, the appeals filed by the assessee cellular mobile service providers, challenging the judgments of the High Courts of Delhi and Calcutta are allowed and these judgments are set aside. The appeals filed by the Revenue challenging the judgments of High Courts of Rajasthan, Karnataka and Bombay are dismissed. There would be no orders as to cost. Pending applications, if any, shall stand disposed of." 23. In the instant case, disallowance was made by the AO by holding discount to prepaid distributors as commission and no TDS was deducted. The hon'ble supreme court in the case of Bharti Cellular Limited (supra) held that there is no obligation to deduct any tax on such discount since it does not partake the character of commission. The ra....
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.... & 28/Del/ 2017 allowed the balance disallowance of 50% as confirmed by ld. CIT(A) and in para-07, the coordinate bench has observed as under: "7. In regard to second issue involved we find force in the contention of Id. AR that if Assessee does not opt to amortize any revenue expense, benefit of which is extending to future years, the tax department cannot make any contrary tax treatment. Further, by allowing 50% of the expenditure, CIT(A) has itself appreciated that subject customer acquisition expenditure is revenue in nature. Further, Hon'ble Supreme court in the case of CIT v Excel Industries Ltd. [(2013) 38 taxmann.com 100 (SC)/ has held that where the tax rate in a given AY and its subsequent AY is same, then the department should not continue with the litigation as it may not add anything to the public coffers. Hence, in the present case also the expenditure incurred in relation to customer acquisition cost should be allowed to the Assessee in current AY and should not be deferred i.e. 50% of expense allowed by learned CIT(A). The corresponding ground deserves to be sustained. 29. Admittedly there is no change in the facts and circumstances of the case....
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....ent of Hon'ble Supreme Court in the case of Madras Industrial Investment Corp. vs. CIT [1997] 225 ITR 802 (SC) wherein the hon'ble court has categorically held that discount on debentures which has been amortized qualify as revenue expenditure. The relevant observations of the ld. CIT(A) while deleting the disallowance are reproduced as under: "5.2 I have examined the facts at hand. Similar issue had arisen in the earlier year also and was matter of adjudication. My predecessor ld. CIT(A)-14 in appeal No. 194/ 15- 16/IT/DEL/2015-16 date of order 17.10.2016 had held in para 2 on pages 3,4,5 and 6 of that order as follows: Amortisation of Expenses 2. The Assessing Officer has disallowed the expenditure of Rs. 58,52,00,000/-treating amortisation expenses as being outside revenue expenditure. The Appellant has claimed deduction of Rs.4.39 crores in respect of amortisation of discount on issue of debentures and Rs. 54.12 crores as amortisation of finance set up costs. The Appellant had submitted as under in its letter dated 20.12.2011 *Discount on issue of debenture represents the difference between face value and issue price on non-convertibl....
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.... Section 37(1) further requires that the expenditure should not be of a capital nature. The question whether a particular expenditure is revenue expenditure Incurred for the purpose of business must be determined on a consideration of all the facts and circumstances, and by the application of principles of commercial trading mention must be viewed in the larger context of business necessity of expediency outgoing or expenditure is so related to the carrying on, or conduct of the business, that acquisition of an asset or a right of a permanent character, the possession of which is it may be regarded as an integral part of the profit-making process not for revenue expenditure. Any liability incurred for the business of obtaining a loan would be revenue expenditure. Ordinarily, revenue expenditure which is incurred wholly and exclusively for the purpose of business must be allowed in its entirety in the year in which incurred. It books, over a period of years. However, the facts may justify an assessee who has cannot be spread over a number of years even if the assessee has written off in his incurred expenditure in a particular year to spread and claim it over a per....
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....ture pertains to the number of years as stated in the audited Balance Sheet, which has been prepared as per generally accepted accounting principles. It is, thus, submitted that there is no valid basis in law to deny the deduction and the addition ought to be reversed." I have considered the submissions of the appellant as well as the findings of the Ld. AO and judicial pronouncements of higher appellate authorities and the Hon'ble Courts relied upon by the Ld. AR & I incline to agree with the contention of the Ld. AR that the Ld. AO is not justified in disallowing the expenditure of Rs. 58.52,00,000/-treating the amortization expenses fall outside the ambit of revenue expenditure in view of the Hon'ble Supreme Court's judicial pronouncements supra relied on by the Ld. AR. The Hon'ble Supreme Court has categorically held that discount on debenture which has been amortised qualify as revenue expenditure. Similarly, expenses incurred for obtaining loans which are amortised would qualify as revenue expenditure. It may be noted that the Hon'ble Supreme Court recently in the case of Taparia Tools Ltd. vs. Jt. CIT, 2015 (372) ITR 605 (SC) has stated that enti....
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....depreciation claimed by the assessee. Accordingly, the AO allowed the amortization and disallowed the difference between depreciation claimed and amortization allowed u/s 35ABB and added back the same to the income of the assessee. The year wise breakup of the disallowance made by AO out of depreciation claimed by the assessee is tabulated as under: Sr. No. Appeal No. Asst. Years Amount of disallowance disputed 1. 5925/Del/2019 2013-14 5,58,20,96,328/- 2. 5926/Del/2019 2014-15 3,57,48,35,662/- 3. 5927/Del/2019 2015-16 2,06,93,90,163/- 4. 17/Del/2022 2016-17 1,46,14,28,970/- 58. Similar issue has come for our consideration in revenue's appeal for AY 2012-13 in ITA No. 5925/Del/2019. While dismissing the ground of appeal No.3 of the revenue, following observations are made by us herein above: 43. Heard both the parties and perused the material available on record. From the perusal of order of Ld. CIT(A), it is seen that the Ld. CIT(A) allowed the depreciation on 3G Spectrum license fee by relying upon the judgment of Hon'ble Co-ordinate Bench of Mumbai Tribunal in the case of Idea Cellular Ltd. vs. PCIT (....
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....Pradesh East and thereafter in the year 2007-08 for Jammu & Kashmir. Even if 3G Spectrum was not applied or allotted, assessee could have still continued providing telecommunication services under existing license. The license to operate telecom services is issued u/s. 4 of the Indian Telegraph Act, 1885 which provide rights to establish and operate telecom services. As stated above, without such license one is not ever eligible to bid for 3G Spectrum. 3G Spectrum fees are merely for right to use a particular frequency/ spectrum while providing telecommunication services. In view of the above, even the provisions of section 35ABB of the act are not applicable to such payment. In view of these facts, we are of the view that the assessee is entitled for claim of depreciation on merits also and AO has rightly allowed the claim while framing assessment under section 143(3) of the Act and the revision order of CIT Under section 263 of the Act is bad in law. Accordingly, we quash the revision order. 9. We further note that in assessee's own case for A.Y. 2013-14, the Id. CIT(A) has allowed the assessee's plea of deprecation by holding as under. 4.3 So far as thi....
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.... is bad in law. Accordingly, we quash the revision order." Respectfully following the same, the AO is directed to allow the depreciation claim of the appellant amounting to Rs. 176.88 Cr in respect of amount paid to DoT for purchase of 3G spectrum. Accordingly, this ground of appeal is allowed. 10. Since the issue involved in squarely covered in favour of the assessee and no contrary decision has been shown to us, respectfully following the precedent, we quash the order passed u/ s. 263 of the Act by the Id. CIT. 11. In the result, these appeals by the assessee stands allowed." In view of judicial precedence as available, I hold that depreciation is allowable to the appellant with regard to amount paid to DOT for purchase of 3G spectrum. Accordingly, ground No. 5 is adjudicated in favour of the appellant." 44. Before us, Revenue has miserably failed to bring any material to convert the findings of Ld. CIT(A) who followed the order of Co- ordinate Mumbai Bench of ITAT in case of Idea Cellular (supra). Thus, by following the said order, we hereby upheld the order of Ld. CIT(A) in allowing the deprecation of 3G Spectrum license cost incurre....