https://www.taxtmi.com/caselaws?id=260498 Licence fees paid for use of brand, trademarks, intellectual property rights and related technical and marketing support did not constitute head office expenditure because section 44C applies only to executive or general administration expenses incurred outside India. Management charges for specialised functions such as finance, human resources, IT, audit, legal, operational management, risk management and taxation were likewise outside that character, so the partial disallowance could not be sustained. The disallowance was deleted. en-us Wed, 10 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260498 Licence fees paid for use of brand, trademarks, intellectual property rights and related technical and marketing support did not constitute head office expenditure because section 44C applies only to executive or general administration expenses incurred outside India. Management charges for specialised functions such as finance, human resources, IT, audit, legal, operational management, risk management and taxation were likewise outside that character, so the partial disallowance could not be sustained. The disallowance was deleted. Case-Laws Income Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260498