Expenditure incurred by the assessee with regard to payment of ...

Income Tax

January 4, 2016

Expenditure incurred by the assessee with regard to payment of logo charges - payment of royalty and logo charges are revenue in nature, therefore, has to be allowed while computing the taxable income. - AT

View Source

← Previous Next →

Expenditure incurred by the assessee with regard to payment of ...

Income Tax

January 4, 2016

You may also like:

Payment of logo charges - revenue v/s capital expenditure - Usage of logo by the assessee is only for displaying it on the product manufactured i.e. rubber...

Nature of franchise fees paid - capital or revenue expenditure - Right to use the trademark, domino’s name and logo – Exclusive license – Held as revenue expenditure - AT

Die tooling charges as revenue expenditure or capital expenditure - It was held to be revenue in nature since the expenditure were incurred for modernization of existing...

Expenditure incurred by the assessee company on payment of premium for purchase of its own shares from warring group of shareholders - expenditure is revenue in nature -...

Disallowance of expenses incurred on corporate social responsibility (“CSR”) - expenditure incurred towards display of name/logo of the assessee on various items is...

Nature of expenditure - expenditure incurred for development of a new product including knowhow - Thus expenditure incurred by the assessee being technical consultancy...

Disallowance of consultancy charges incurred on designing and implementation of TDS and other systems - nature of expenditure - it is quite clear that it is revenue...

Expenditure incurred on improvement/additions to leasehold property - The expenditure incurred by the assessee on construction of storage structure etc. has to be...

Royalty payment - in the nature of expenditure incurred for carrying on business with available know-how - revenue expenditure - HC

Deduction u/s 10A – If any technical service is rendered in the course of export of computer software then the expenditure incurred in that regard cannot be excluded - HC

Quick Updates: