Addition to income on account of reversal of provision for royalty deleted in Skoda Auto case

DCIT Vs. M/s. Skoda Auto A.S. (ITAT Pune)

In this case, one of the ground raised by Revenue was whether in the facts and circumstances of the case, the Dispute Resolution Panel was right in directing AO to delete proposed addition on account of reversal of provision for Royalty of Rs.1,39,18,474/

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