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![Preliminary Expenditure like Membership and Subscription charges are Capital in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Expenditure-Taxscan.jpg "Preliminary Expenditure like Membership and Subscription charges are Capital in Nature: ITAT [Read Order]")
Preliminary Expenditure like Membership and Subscription charges are Capital in Nature: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) ruled that the payment of membership and subscription charges are preliminary expenditure which is incurred...