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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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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