https://www.taxtmi.com/caselaws?id=802416 Transfer pricing of advertising, marketing and promotional expenditure concerns the allocation of brand-building costs between a taxpayer and an overseas intellectual property rights proprietor. Other issues include disallowance under Section 14A of the Income-tax Act in the absence of exempt income and the use of seized material from other assessment years to make disallowances. en-us Mon, 02 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802416 Transfer pricing of advertising, marketing and promotional expenditure concerns the allocation of brand-building costs between a taxpayer and an overseas intellectual property rights proprietor. Other issues include disallowance under Section 14A of the Income-tax Act in the absence of exempt income and the use of seized material from other assessment years to make disallowances. Case-Laws Income Tax Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802416