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2019 (8) TMI 1842 - SC - Income TaxNature of expenditure - technical knowhow expenditure - revenue or capital expenditure - only objection of the AO was that by virtue of the amendment in Section 32, this position would no longer be valid - Income accrued in India - attempt to tax the income in the hands of the assessee in relation to the assessee's units situated at USA and UK - HELD THAT:- The special leave petition is dismissed. Pending application stands disposed of.
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