Tribunal held that payment of spectrum charges was not meant for obtaining a license to use spectrum, but for actual use of it on regular basis which is allowable as revenue expenditure .(AY.2009 -10)
DCIT v. Vodafone Essar Digilink Ltd. (2018) 170 ITD 430 / 193 TTJ 150/ 166 DTR 233/ 64 ITR 392 (Delhi) (Trib.)
S.37(1): Business expenditure -Capital or revenue – Payment of spectrum charges to Department of Telecommunications on quarterly basis is held to be revenue expenditure.[ S.35BB ]