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2008 (2) TMI 275 - HC - Income TaxTechnical support fee - assessee was supplied with technical support to enable it to manufacture the products - There was no transfer of technical knowhow in the setting up of the plant and machinery but the payment was only to enable the assessee to manufacture the products - technical support was in the form of technical advice rather than sharing of any technical knowhow, designs, drawings etc. – allowable for deduction as revenue expenditure
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