Revenue recognition - Royalty income - as per the revenue ...
Royalty Income Must Be Recognized Over Agreement Duration According to AS-9 Guidelines by ICAI.
May 18, 2018
Case Laws Income Tax AT
Revenue recognition - Royalty income - as per the revenue recognition prescribed under AS-9 of ICAI in respect of royalties, the same has to be recognized only over the validity of tenure of the agreement which has been rightly done by the assessee. - AT
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