Obviously, when the assessee is using patents/trademarks of its ...
Entities Must Pay Royalties for Using Parent Company's Patents; Disallowed Only if Not at Arm's Length Pricing.
March 11, 2016
Case Laws Income Tax AT
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
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