Payment made for renewal of DOT licence should not fall under section 35ABB as it would fall more appropriately u/s 37

DECIDED BY: ITAT MUMBAI BENCH `I’: MUMBAI, IN THE CASE OF: Bharti Airtel Ltd. Vs.  ACIT, APPEAL NO: ITA No. 398/Mum/2006, DECIDED ON June 25, 2010, ORDER Per D.K. AGARWAL (JM). These cross appeals preferred by the assessee and the revenue are directed against the separate orders dated 11.11.2005 for the Assessment Year 2002-03 and combined order dated 20.3.2009 for the Assessment Years 2003-04 and 2004-05 passed by the ld. CIT(A). The assessee has also filed cross objection for the Assessment Year 2002-03. Since facts are identical and issues involved are common, all these appeals and ...