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<h1>Supreme Court Upholds High Court Decision, Dismisses Appeals</h1> The Supreme Court upheld the High Court's decision based on the agreement and dismissed the appeals without costs. - [1998] 233 ITR 359 Capital Or Revenue, Colloboration Agreement, Technical Fees, Royalty The Supreme Court upheld the High Court's decision based on the agreement and dismissed the appeals without costs. (Case Citation: 1997 (12) TMI 106 - SC)