Expenses incurred on market research - revenue expenses -...
Market Research Expenses Classified as Revenue, Not Amortizable u/s 35D(2)(a)(iii), as Per Assessing Officer.
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Income TaxJuly 13, 2017Case LawsAT
Expenses incurred on market research - revenue expenses - whether expenses not to be amortized u/s 35D(2)(a)(iii) as held by AO? - Both the conditions are not fulfilled. So, the expenses cannot be amortized by invoking the provisions contained u/s 35D