https://www.taxtmi.com/caselaws?id=799927 Treaty-based claims for refund of excess dividend distribution tax for foreign shareholders remain subject to the applicable India-Singapore treaty rate and the governing larger-Bench determination. Supporting facts already on record permit adjudication in line with that determination. Market research and media measurement costs are deductible as revenue expenditure under section 37(1) when incurred wholly and exclusively for advertising and media-planning services, evidenced by client agreements and invoices, and connected with revenue generation, business nexus and commercial expediency. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799927 Treaty-based claims for refund of excess dividend distribution tax for foreign shareholders remain subject to the applicable India-Singapore treaty rate and the governing larger-Bench determination. Supporting facts already on record permit adjudication in line with that determination. Market research and media measurement costs are deductible as revenue expenditure under section 37(1) when incurred wholly and exclusively for advertising and media-planning services, evidenced by client agreements and invoices, and connected with revenue generation, business nexus and commercial expediency. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799927