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Sale of self-developed technical know-how - whether chargeable to tax - AO held as revenue receipt -...

Sale of self-developed technical know-how - whether chargeable to tax - AO held as revenue receipt - ITAT held that appellant was liable for capital gains tax in view of the amendment made in section 55 with effect from the assessment year 1998-99 - order of ITAT sustained - HC .....

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