Deduction towards license fee, external development charges and ...
Voluntary Payments Not Deductible: No Obligation for License Fees and Charges to Original Allottee, Rules Court.
February 11, 2017
Case Laws Income Tax HC
Deduction towards license fee, external development charges and conversion charges - the appellant was under no obligation to make any payments to the original allottee - The payment is of its free volition and under no legal obligation under any of the documents relied upon by the appellant - deduction of exependiture not allowed - HC
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