https://www.taxtmi.com/caselaws?id=426498 The Tribunal dismissed both the Revenue's and assessee's appeals. The disallowance of Trademark License Utilisation Fees was deleted, emphasizing no dispute on ownership and royalty payments. The addition of delayed payment of Employees' contribution to P.F. & E.S.I.C. was upheld, aligning with legal precedents despite the assessee's reliance on Section 43B. en-us Fri, 22 Jul 2022 00:00:00 +0530 Wed, 17 Aug 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426498 The Tribunal dismissed both the Revenue's and assessee's appeals. The disallowance of Trademark License Utilisation Fees was deleted, emphasizing no dispute on ownership and royalty payments. The addition of delayed payment of Employees' contribution to P.F. & E.S.I.C. was upheld, aligning with legal precedents despite the assessee's reliance on Section 43B. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426498