Lump Sum Amount paid for a PP projects

A company had paid an amount of about Rs.200/- crores for Design, Built, Finance and Operate on acquisition of rights against the Existing Land Plant Building etc for a period of 30 years. The company also agreed to pay Royalty at 10% of its Sales Value and Transfer the Assets in working condition to the Owner. Can the company charge of as Revenue Expenditure in it's Income Tax Return even though amortize the expenditure in it's P&L Account over a period of 30 years.