ITAT, Delhi: Expenditure of Royalty for Technical Know-How Can Be Treated as Revenue Expenditure - (06 Apr 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Delhi has held that the royalty expenditure for the use of know-how can be treated as revenue expenditure under Income Tax Act, 1961.
Tags : INCOME TAX APPELLATE TRIBUNAL ROYALTY EXPENDITURE USE OF KNOW-HOW INCOME TAX ACT 1961
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