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Case Law Details

Case Name : McDonald's (India) Pvt Ltd. Vs. ACIT (ITAT Delhi)
Related Assessment Year :
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Court: Delhi Income-tax Appellate Tribunal

Citation: McDonald’s (India) Pvt Ltd. Vs. ACIT [ITA No. 3890 (Del) of 2004]

Brief: Advertisement expenditure incurred by a resident entity on behalf of another resident entity does not invoke the provisions of section 92 of the Income-tax Act, 1961

Background

In a recent ruling’ , the Delhi Income-tax

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