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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Capital expenditure vs Revenue expenditure - development of ...


Understanding Capital vs. Revenue Expenditure in Tax: Commercial Rights and Enduring Benefits Analyzed with Case Laws.

August 31, 2012

Case Laws     Income Tax     AT

Capital expenditure vs Revenue expenditure - development of components - payments resulted in creation of a commercial right - benefit was of an enduring nature. - capital in nature - AT

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