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of <h1>Payment of royalty for technical know-how qualifies as revenue expenditure, rules Karnataka High Court</h1> The High Court of Karnataka ruled in favor of the assessee, upholding the Tribunal's decision that payment of royalty to Japanese companies for technical ... Priority Industry Tax Relief The High Court of Karnataka held that the payment of royalty to Japanese companies for technical know-how is a revenue expenditure. The Tribunal's decision was upheld in favor of the assessee. The judgment was based on a previous court ruling and the principle enunciated in a later decision. The question was answered in the affirmative for the assessee.
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