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ITAT allowed port exp. as it was agreed with buyer that port charges were to be borne by assessee
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Corporate Tax
ITAT allowed port exp. as it was agreed with buyer that port charges were to be borne by assessee
Posted on
on
October 18, 2017
Tenet Tax Daily October 18 2017
By
tenettax-team
Corporate Tax
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ITAT upheld disallowance of interest exp. as assessee had no interest free funds to give interest free loan
Sum paid to NR for grant of software license for specific period couldn’t be held as royalty
