Deduction u/s 37(1) - onetime royalty payment - revenue expenditure or capital expenditure - On an...

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X