Kerala HC: Persons With Down Syndrome Get Protection and Guardianship under National Trust Act, 1999  ||  J&K&L HC: Contractual Staff Cannot Claim Payment Beyond Contract Period Without Proving Work  ||  J&K&L HC: Revisional Powers U/S 15 Must be Exercised in Reasonable Time, Not After 20-Year Delay  ||  MP High Court: Revoking Building Permission Without Fraud Proof Violates Right to Property  ||  Madras HC: Centre’s Consent For Remission is Needed only When Sentence under Central Act is Ongoing  ||  Delhi HC: Private School Employees Entitled to Child Care Leave Equivalent to Government Employees  ||  Supreme Court Has Released Draft Regulations on AI Use in the Judiciary and Invited Public Feedback  ||  Supreme Court: MMDR Act Royalty Hikes Prevail over Contractual Terms  ||  Delhi HC: Daughter-In-Law Has No Independent Right in Mother-In-Law’s Self-Acquired House  ||  SC: Prolonged Separation Can Constitute Cruelty and Desertion    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved