Marketing Intangibles - Analyzing litigation trends post the Sony / Maruti saga

Jun 19,2017

The creation of marketing intangibles by the Indian affiliates and taxability of associated income has been one of the hot button topics in Indian TP litigation over the past few years. In 2013, the Delhi Special Bench of ITAT delivered a controversial ruling on this vexed issue in the case of LG Electronics India Pvt Ltd 

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