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2016 (1) TMI 1424 - HC - Income TaxPayment of royalty and technical guidance fee - Revenue in nature - HELD THAT:- Question (1) is concerned, it has been answered in favour of the Assessee in Assessee’s own case CIT v. Hero Honda Motors [2015 (2) TMI 368 - DELHI HIGH COURT]. The Court, accordingly, declines to frame a question of law on this issue. Addition u/s 40(a) (ia) - export commission is neither royalty nor fee for technical service - HELD THAT:- As far as Question (2) is concerned, learned counsel for the Revenue states that he would like to address arguments on the next date.
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