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![Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Royalty-and-License-Fees-Transaction-Value-customs-and-excise-royalty-on-imported-parts-license-fees-on-importedparts-taxscan.jpg "Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]")
Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that royalty and license fees are not addable to the...
![Depreciation u/s 32 cannot be claimed on Assets Shared with Sister Concern under License Agreement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Depreciation-Assets-shared-Sister-Concern-License-Agreement-ITAT-taxscan.jpg "Depreciation u/s 32 cannot be claimed on Assets Shared with Sister Concern under License Agreement: ITAT [Read Order]")
![Revenue Expenditures on ERP software Capital in nature: ITAT allows to Claim Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ERP-software-Income-Tax-Revenue-expenditures-Capital-ITAT-Depreciation-Revenue-expenditures-taxscan.jpg "Revenue Expenditures on ERP software Capital in nature: ITAT allows to Claim Depreciation [Read Order]")
![Relief to L’Oreal: ITAT deletes TP Adjustments [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/LOreal-ITAT-TP-Adjustments-taxscan.jpg "Relief to L’Oreal: ITAT deletes TP Adjustments [Read Order]")
![Income received under Leave and License Agreement is Business Income: ITAT allows Administrative Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/License-Agreement-Business-Income-Taxscan.jpg "Income received under Leave and License Agreement is Business Income: ITAT allows Administrative Expenses [Read Order]")