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2010 (9) TMI 121 - HC - Income TaxDesign and drawing fees, fees paid to the foreign technician for imparting training to Indian technician as Revenue expenditure or capital expenditure - Held that: - drawings and designs which were supplied by the licensor only enabled the assessee to manufacture the goods, namely, the shock absorbers - change the design of such shock absorbers from time to time for which new drawings and designs were required - there was no sale of technical know-how to the assessee and therefore, the payment made by the assessee was a revenue expenditure - Appeal is dismissed
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