https://www.taxtmi.com/caselaws?id=251575 The Tribunal allowed the assessee's appeal on all grounds, concluding that the royalty payments were at arm's length, the royalty and technical guidance fees were revenue expenditures, and the export commission was not subject to disallowance under Section 40(a)(i). The appeal of the assessee was thus allowed in full. en-us Fri, 25 Jul 2014 00:00:00 +0530 Wed, 11 Mar 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251575 The Tribunal allowed the assessee's appeal on all grounds, concluding that the royalty payments were at arm's length, the royalty and technical guidance fees were revenue expenditures, and the export commission was not subject to disallowance under Section 40(a)(i). The appeal of the assessee was thus allowed in full. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251575