https://www.scconline.com/blog/post/2023/03/18/rpc-fee-paid-by-formula-one-is-not-liable-to-be-disallowed-under-clause-i-of-s-40a-itat-legal-research-legal-news-updates/
RPC fee paid by Formula One not liable to be disallowed; Second proviso to S. 40(a)(i) be given retrospective effect: ITAT