https://www.taxtmi.com/caselaws?id=78873 The High Court determined that the expenses incurred by the Assessee on design and drawing fees and training fees were revenue expenditures. The court found that the design and drawing charges were for facilitating the manufacturing process without transferring proprietary rights, and the training fees were essential for utilizing the designs and drawings in manufacturing. As a result, the court dismissed the appeals and upheld the tribunal's decision that the expenditures were revenue in nature. en-us Mon, 06 Sep 2010 00:00:00 +0530 Thu, 15 Mar 2012 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78873 The High Court determined that the expenses incurred by the Assessee on design and drawing fees and training fees were revenue expenditures. The court found that the design and drawing charges were for facilitating the manufacturing process without transferring proprietary rights, and the training fees were essential for utilizing the designs and drawings in manufacturing. As a result, the court dismissed the appeals and upheld the tribunal's decision that the expenditures were revenue in nature. Case-Laws Income Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78873