Sec. 260A, Sec. 143(3), Sec. 40A(2), Section 92CA

Delhi H.C : AMP Expenses incurred by the assessee in India can be treated and categorized as an international transaction under Section 92B

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High Court Of Delhi Yum Restaurants (India) Private Limited & ANR Vs. ITO  & ANR. Section 260-A, 92CA(3), 144(3), 40A(2)(b) […]