ITAT, Delhi: Expenditure of Royalty for Technical Know-How Can Be Treated as Revenue Expenditure - 06.04.2022

Income Tax Appellate Tribunal, Delhi has held that the royalty expenditure for the use of know-how can be treated as revenue expenditure under Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal royalty expenditure use of know-how Income Tax Act 1961

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