Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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
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
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