Monday, 31 January 2022

Tax Treatment of Club expenditure.

 Is one-time membership fees paid to be treated as revenue or capital expenditure?  

Answer -  Revenue expenditure.

 ITA NO.3017/MUM/2016 MUM-TRIB order dt. 27/04/2018
  

Is recurring club expenses paid for business purposes allowable as expenses u/s 37(1)? 

Answer  - Yes. 

ITA No. 798/Chd/2019 


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