Logo Charges on Rubber Contraceptives Deemed Revenue Expenditure Due to Limited Use and Sales-Based Payment Structure.

Payment of logo charges - revenue v/s capital expenditure - Usage of logo by the assessee is only for displaying it on the product manufactured i.e. rubber contraceptives. That too, for a limited period as in lieu of payment @ 2% of the gross sales - allowed as revenue expenditure - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X