Deduction u/s 37(1) - onetime royalty payment - revenue ...

Case Laws Income Tax

April 28, 2018

Deduction u/s 37(1) - onetime royalty payment - revenue expenditure or capital expenditure - On an analysis of the agreement on record, there is no doubt that it was merely a trademark license agreement, which conferred no enduring benefit or long term benefit to the appellant. - HC

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Deduction u/s 37(1) - onetime royalty payment - revenue ...

Case Laws Income Tax

April 28, 2018

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