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1988 (8) TMI 133 - ITAT DELHI-AExtract: .......t acquired any capital asset but it had only the technical know-how of the Italian party. We are, therefore, in agreement with the CIT(A) that the claim of the appellant is of revenue nature and the same was rightly allowed by the CIT(A) as per his order. 21. In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed.
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