Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1982 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (9) TMI 178 - ITAT PUNEExtract: .......e assessee was the owner of the know-how. In the light of this clarification, in our opinion, the CIT (A) was fully justified in applying the Gujarat High Court decision in the case of Elecon Engg. Co. Ltd. as supplemented by the Bombay High Court decision in the case of Emco Electro Pvt. Ltd. 4. The appeal filed by the Revenue is hereby dismissed.
|