Direct Tax Acts, Finance Act 2022
768 Allowance for know-how
FA68 s2; FA08 s40; F(No. 2)A08 s30; FA09 s13(1)(j); F(TA)A15 s38(6)(c)
(1) In this section –
“control” has the same meaning as in section 312;
“know-how” means industri...
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