Nature of Copyright expense - only a licence to use the ...

Company Granted Copyright License, License Fee Deemed Revenue Expenditure, Not Acquisition of Copyright Rights.

October 18, 2018

Case Laws Income Tax HC

Nature of Copyright expense - only a licence to use the copyright was granted to the assessee company. The assessee company had not acquired the copyright. In such circumstances, licence fee paid was a revenue expenditure.

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Nature of Copyright expense - only a licence to use the ...

Company Granted Copyright License, License Fee Deemed Revenue Expenditure, Not Acquisition of Copyright Rights.

October 18, 2018

Case Laws Income Tax HC

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