Operating fees paid by a cellular mobile service operator is allowable as revenue expenditure

HIGH COURT OF BOMBAY Commissioner of Income-tax-5, Mumbai Versus Evergrowth Telecom Ltd. IT APPEAL NO. 6996 OF 2010 DECEMBER 17, 2012 JUDGMENT M.S. Sanklecha, J.  This appeal by the revenue under Section 260A of the Income Tax Act (“the Act”) challenges the order dated 9/9/2009 of the Income Tax Appellate Tribunal (Tribunal) relating to the assessment year 1998-99. 2. Being aggrieved by the order dated 9/9/2009, the revenue has formulated the following questions of law for the consideration of this Court: (A)  Whether on the facts and in the circumstances of th...