https://www.taxtmi.com/article/detailed?id=17480 Recurring trademark fees paid under licences are characterised as revenue expenditure when the user receives only contractual use and no ownership, proprietary interest, or enduring asset. Payments for trademarks or technical know-how are similarly treated as revenue where ownership remains with the licensor. The same criterion distinguishes capital receipts from taxable income: incentives or subsidies directed to capital purposes are capital receipts. Trademark licensing costs may qualify for business-expenditure deduction where incurred for business without transfer of proprietary rights. en-us Tue, 29 Sep 2026 08:35:28 +0530 Tue, 29 Sep 2026 08:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17480 Recurring trademark fees paid under licences are characterised as revenue expenditure when the user receives only contractual use and no ownership, proprietary interest, or enduring asset. Payments for trademarks or technical know-how are similarly treated as revenue where ownership remains with the licensor. The same criterion distinguishes capital receipts from taxable income: incentives or subsidies directed to capital purposes are capital receipts. Trademark licensing costs may qualify for business-expenditure deduction where incurred for business without transfer of proprietary rights. Articles Income Tax Tue, 29 Sep 2026 08:35:28 +0530 https://www.taxtmi.com/article/detailed?id=17480