Treatment to acquiring technical know - revenue v/s capital ...

License Costs for Accessing Technical Knowledge Usually Classified as Revenue, Not Capital Expenditure.

June 30, 2015

Case Laws Income Tax AT

Treatment to acquiring technical know - revenue v/s capital expenditure - expenditure incurred for grant of License which accords ‘access’ to technical knowledge, as against, ‘absolute’ transfer of technical knowledge and information would ordinarily be treated as revenue expenditure. - AT

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Treatment to acquiring technical know - revenue v/s capital ...

License Costs for Accessing Technical Knowledge Usually Classified as Revenue, Not Capital Expenditure.

June 30, 2015

Case Laws Income Tax AT

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