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Income Tax | Independent Royalty Agreement Cannot Be Benchmarked as Related-Party Transaction: ITAT Delhi

25 Sept 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi allowed an appeal against ₹10.39 crore royalty disallowance, finding that the licensor was not an associated enterprise. The post Independent Royalty Agreement Cannot Be Benchmarked as Related-Party Transaction: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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