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Income Tax - Highlights / Catch Notes

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


Trademark Fee Case: Direct Link Between Revenue and Royalty Payments to Associated Enterprise for Brand Use Established.

July 1, 2016

Case Laws     Income Tax     AT

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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