Interest on Delayed DTH Licence Fee Recognized as Deductible Liability

Bharti Telemedia Ltd Vs DCIT (ITAT Delhi)

Variable licence fee of DTH operator not hit by s.35ABB; interest provision is ascertained liability — ITAT Delhi

Delhi Tribunal partly allowed Assessee’s appeals & dismissed Revenue appeals. Tribunal held that variable licence fee paid by a DTH operator to Ministry of Information & Broadcasting (MIB) is not covered by s.35ABB, as DTH/broadcasting services are distinct from telecommunication services contemplated under the Act. Tribunal observed that s.35ABB applies only to capital expenditure incurred fo

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