https://www.taxtmi.com/highlights?id=61692 Chargeability of Royalty from Associated Enterprises (AEs) - International transaction as contemplated u/s 92B - The facts in the present assessment is also similar and no distinguishing facts were pointed out by the Ld. DR or the Ld. AR, therefore, the finding of the CIT(A) that royalty @ 2% is to be charged from AE, appears to be not correct. Therefore, following the earlier years order by the Tribunal, we are restricting the said royalty to 0.75% in case of AE - AT en-us Sat, 29 Jan 2022 13:20:42 +0530 Sat, 29 Jan 2022 13:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61692 Chargeability of Royalty from Associated Enterprises (AEs) - International transaction as contemplated u/s 92B - The facts in the present assessment is also similar and no distinguishing facts were pointed out by the Ld. DR or the Ld. AR, therefore, the finding of the CIT(A) that royalty @ 2% is to be charged from AE, appears to be not correct. Therefore, following the earlier years order by the Tribunal, we are restricting the said royalty to 0.75% in case of AE - AT Highlights Income Tax Sat, 29 Jan 2022 13:20:42 +0530 https://www.taxtmi.com/highlights?id=61692