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        Case ID :
        Income Tax

        Expenditure incurred on brand creation - Spread of the brand...

        Court Rules Brand Creation Costs as Deferred Revenue, Not Capital Expenditure, Spread Over Five Years.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Expenditure incurred on brand creation - Spread of the brand expenses over a period of five years was actually in the nature of deferred revenue expenditure and the question of treating it as capital expenditure did not arise - HC
                                Note: It is a system-generated summary and is for quick reference only.
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