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Payment made for supply of technical know-how services for setting up cellular telecom services is capital expenditure
Case Law Details
- Case Name
- ITO Vs Spice Communications Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003- 2004
- Courts
- ITAT Delhi
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RELEVANT PARAGRAPH
35. In the case before us, the Agreement between the assessee and DCIL/Distacorn and Modicorp is to assist the assessee by providing services in the manner set out in Schedule – 1 to the Agreement, [n the Agreement, it has been clearly provided that DCIL and Distacom have technical and operational know-how and capability which are necessary to the success of assessee’s business in providing cellular communications services in the states of Karnataka & Punjab (India) and the fulfillment of its obligations under the Agreement between assessee a...
