Payment of 'license fees' and 'management services' - head ...
License Fees and Management Services Not Subject to Section 44C Adjustments in Income Tax; No Disallowance Needed.
June 15, 2015
Case Laws Income Tax AT
Payment of 'license fees' and 'management services' - head office expenditure" - do not falls within the ambit and purview of section 44C and, accordingly, the nature of adjustment to the total income for the purpose of disallowance is not required - AT
View Source