Entities Must Pay Royalties for Using Parent Company's Patents; Disallowed Only if Not at Arm's Length Pricing.

Obviously, when the assessee is using patents/trademarks of its parent company, it will have to pay royalty for the same which cannot be disallowed, unless it is not at arm’s length price. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X