When the lump sum royalty was separately agreed and paid, then ...

Lump Sum Royalty Payment Classified as Revenue Expenditure for License Use Over Time.

July 27, 2016

Case Laws Income Tax AT

When the lump sum royalty was separately agreed and paid, then the running royalty, in the facts and circumstances, would only be a revenue expenditure paid for the use of the licence, trade mark and technical information for a particular period - AT

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When the lump sum royalty was separately agreed and paid, then ...

Lump Sum Royalty Payment Classified as Revenue Expenditure for License Use Over Time.

July 27, 2016

Case Laws Income Tax AT

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