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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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