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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Transfer pricing issue w.r.t. to payment of trademark fee - ...

Income Tax

July 1, 2016

Transfer pricing issue w.r.t. to payment of trademark fee - there exists a direct nexus between the revenue earned by the assessee and the payment of royalty made to the associated enterprise for using brand name, and therefore, it would be incorrect to analyze the transaction of payment of royalty in isolation. - AT

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