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2016 (1) TMI 1283 - HC - Income TaxPayment of royalty and technical guidance fee - revenue or capital in nature - Held that:- As far as Question (1) is concerned, it has been answered in favour of the Assessee in the Assessee’s own case CIT v. Hero Honda Motors [2015 (2) TMI 368 - DELHI HIGH COURT ]. The Court, accordingly, declines to frame question of law on this issue. Appeal admitted on: Whether the ITAT has erred in deleting the addition under Section 40(a) (ia) of the Income Tax Act, 1961 holding that export commission is neither royalty nor fee for technical service?
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