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ITA - Coggle Diagram
ITA
Approved R&D expenditure
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Treatment for deduction
Either add back now and claim for double deduction later or no adding back now and claim for single deduction later during TPR
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Given to companies, partnerships, sole proprietor and association solely engaged in agriculture
Because they have incurred capital expenditure in a promoted activity or in the production of a promoted product
ITA is calculated based on the qualifying capital expenditure incurred for the purpose of promoted products/ activity
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