Nature of payment – capital or revenue - Whether the royalty ...

Running Royalty Payments Classified as Revenue Expenditures in Income Tax Context Under Technical Collaboration Agreement.

September 19, 2014

Case Laws Income Tax AT

Nature of payment – capital or revenue - Whether the royalty paid and the technical guidance fee paid in terms of the Technical Collaboration Agreement are in the capital field or in the revenue field - running royalty is allowed as revenue expenditure - AT

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Nature of payment – capital or revenue - Whether the royalty ...

Running Royalty Payments Classified as Revenue Expenditures in Income Tax Context Under Technical Collaboration Agreement.

September 19, 2014

Case Laws Income Tax AT

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