Expenditure on licence fee - One time fee - Since the ...

License Fee Capitalization: One-Time Business Startup Cost Must Be Amortized or Depreciated Under Income Tax Act Section 35D.

November 8, 2018

Case Laws Income Tax AT

Expenditure on licence fee - One time fee - Since the expenditure was incurred before the commencement of business, the expenditure required to be capitalized in respect of relevant asset and allow the depreciation or the same should be amortized as per section 35D of the Act

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Expenditure on licence fee - One time fee - Since the ...

License Fee Capitalization: One-Time Business Startup Cost Must Be Amortized or Depreciated Under Income Tax Act Section 35D.

November 8, 2018

Case Laws Income Tax AT

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