https://www.taxtmi.com/highlights?id=20100 Nature of payment – capital or revenue - Whether the royalty paid and the technical guidance fee paid in terms of the Technical Collaboration Agreement are in the capital field or in the revenue field - running royalty is allowed as revenue expenditure - AT en-us Fri, 19 Sep 2014 09:20:41 +0530 Fri, 19 Sep 2014 09:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20100 Nature of payment – capital or revenue - Whether the royalty paid and the technical guidance fee paid in terms of the Technical Collaboration Agreement are in the capital field or in the revenue field - running royalty is allowed as revenue expenditure - AT Highlights Income Tax Fri, 19 Sep 2014 09:20:41 +0530 https://www.taxtmi.com/highlights?id=20100