Revenue expenditure treatment for design, drawing and foreign technician fees upheld on consistency with earlier years.

Expenditure on design and drawing was treated as revenue expenditure, and the fee paid to a foreign technician was also treated as revenue expenditure. The issues were stated to be covered against the Revenue in the assessee's own case for earlier years, so the appeals were dismissed.

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Issues: Whether the assessee's expenditure on design and drawing was revenue expenditure or capital expenditure, and whether the fee paid to a foreign technician was revenue expenditure.

Outcome: The issues were stated to be covered against the Revenue in the assessee's own case for earlier years, and the appeals were dismissed.

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