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        Income Tax

        1991 (1) TMI 25 - HC - Income Tax

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        High Court rules in favor of taxpayer on depreciation & technical know-how payment treatment The High Court of Karnataka ruled in favor of the taxpayer regarding depreciation on roads and culverts and treatment of technical know-how payment as ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            High Court rules in favor of taxpayer on depreciation & technical know-how payment treatment

                            The High Court of Karnataka ruled in favor of the taxpayer regarding depreciation on roads and culverts and treatment of technical know-how payment as revenue expenditure, relying on previous court rulings.


                            The High Court of Karnataka ruled in favor of the taxpayer on two questions regarding depreciation on roads and culverts and treatment of technical know-how payment as revenue expenditure. The decisions were based on previous court rulings. (Case: 1991 (1) TMI 25 - KARNATAKA High Court)
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