Trade Mark renewal & consultant charges
can be treated as revenue or intangible capital expenditure.
Pl. guide
You have to refer either AS 26 or IND AS 38 , which ever is applicable to your non corporate or Corporate entities , wherein it has been mentioned that when expenditure are revenue or Capital in nature in case of intangible assets ( Trade Mark)
So if you are Non Corporate entity then its AS applicable . and for Corporate its IND As applicable .
CAclubindia
