Addition u/s 37(1) - processing fees - the payment has not been ...

Case Laws Income Tax

March 14, 2017

Addition u/s 37(1) - processing fees - the payment has not been made for acquiring a brand name, but for facilitating for acquisition of the brand name - by applying positive and negative tests, it is found that the expenditure is revenue in Nature - AT

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Addition u/s 37(1) - processing fees - the payment has not been ...

Case Laws Income Tax

March 14, 2017

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