Under the Income-tax Act, 2025, which of the following is not a marketing-related intangible asset…
Technical know-how is a technology-related intangible asset. Section 163 of the Income-tax Act, 2025 distinguishes this category from marketing-related intangibles such as…
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Under the Income-tax Act, 2025, which of the following is not a marketing-related intangible asset covered under transfer pricing?
Answer and explanation
Correct answer C
Technical know-how is a technology-related intangible asset. Section 163 of the Income-tax Act, 2025 distinguishes this category from marketing-related intangibles such as brand names, logos and trade names.
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Jammu & Kashmir and Ladakh SET (JKSET/LASET)