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        Income Tax

        Payment of royalty - Revenue expenditure or capital expenditure...

        Royalty Payment Classified as Revenue Expenditure; Assessee Granted License, Not Ownership, of Know-How.

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                          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.
                                Payment of royalty - Revenue expenditure or capital expenditure - assessee never became the owner of such know-how but was merely granted a licence to use the same in manufacturing process. - held as revenue in nature - AT
                                Note: It is a system-generated summary and is for quick reference only.
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