Case Law Details
Case Name : ADIT(IT) Vs Aditya Vikram Global House Ltd. (ITAT Mumbai)
Related Assessment Year : 2001- 02
Courts :
All ITAT ITAT Mumbai
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ADIT(IT) Vs Aditya Vikram Global House Ltd. (ITAT Mumbai)- Royalty payment pursuant to a technical collaboration agreement in accordance with the Industrial policy of the Government of India, is exempt in the hands of the foreign company under clause (a) of Section 10(6A) of the Income tax Act, 1961. The Tribunal also held that approval of the Reserve Bank of India is sufficient confirmation that the technical collaboration agreement is in accordance with the Industrial Policy.
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