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Brand usage and royalty payments get a new dimension under Listing Regulations

May 4, 2019[2019] 105 taxmann.com 23 (Article)
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Usage of common brand is a common practice that we notice among companies which are part of large conglomerates. Often the brands created by one single entity of a group are used by its related parties, however, these transactions are often structured with unreasonable terms.
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