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2007 (5) TMI 236 - DELHI HIGH COURTEngineering fees - Payment made by the assessee to the foreign company for setting up of a float glass plant – payment was not in connection with information or technique likely to assist in the manufacture or processing – collaboration agreement did not relate to the manufacture or processing of goods by the assessee. Consequently, it must be held that the assessee is entitled to depreciation u/s 32 and not for deduction u/s 35AB for the expenditure incurred
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