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2011 (9) TMI 798 - HC - Income TaxDeduction u/s 35AB - expenditure on technical knowhow - AO disallowed the claim of the assessee mainly on the ground that the assessee itself was not involved in the manufacturing activities - In the present case, it is not in dispute that the technical knowhow acquired by the assessee has been used by the assessee in the manufacture of goods which the assessee got manufactured from a third party under its direct control and supervision with a particular specification as required by the assessee - deduction under Section 35AB of the Act would be allowable, where the assessee uses the technical knowhow to get the goods manufactured through a third party under its direct supervision and control Regarding expenditure incurred on acquisition of trade-mark under Section 35A - Tribunal has also considered the alternate argument of the assessee and held that even if the relief under Section 35A of the Act is not allowable to the assessee, then the relief would be allowable under Section 37 of the Act in the light of the judgment of the Apex court in the case of Alembic Chemical Works Co. Ltd. V/s. CIT reported in 177 ITR 377 - Since the decision of the ITAT on the alternative claim of the assessee has not been challenged in the appeal - appeal is disposed off
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