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BFH v Comptroller of Income Tax
Expenditure incurred for the acquisition of 3G spectrum rights and a 3G FBO licence is capital in nature because it provides an enduring benefit and enhances the taxpayer's core business structure.
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·15 min read
Singapore
BFH v Comptroller of Income Tax [2013] SGHC 161
Expenditure incurred to acquire a 3G licence and spectrum rights is capital in nature because it secures an enduring benefit and enhances the core business structure of the taxpayer.
·
·15 min read