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Amount paid towards Technical know-how and Royalty - ITAT adopted the superficial approach - both the payments to foreign company are in respect of a benefit which is not only of enduring nature but for the purpose of acquiring of an asset and hence a 'Capital Expenditure' and not 'Revenue Expenditure' - HC

Income Tax - Amount paid towards Technical know-how and Royalty - ITAT adopted the superficial approach - both the payments to foreign company are in respect of a benefit which is not only of enduring .....

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