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2008 (5) TMI 257 - SC - Income TaxAgreement of transfer of technology know-how and trade mark - royalty was paid by the assessee as a percentage of net selling price of the licensed goods products – expenditure on know-how – question, “whether the expenditure incurred is revenue expenditure or whether it is an expenditure which is capital in nature”, are substantial question of law – impugned judgment of the High Court is set aside and the matter is remitted for fresh consideration - appeal is allowed
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