https://www.taxtmi.com/caselaws?id=244907 The Tribunal dismissed the Revenue's appeals and upheld the Ld.CIT (A)'s orders, determining that the technical know-how fee was solely attributable to the Pondicherry unit and should not be apportioned. It was found that the labour charges allocated to the Pondicherry unit were unnecessary as the unit was not involved in the site-specific fabrication work. The disallowance of technical know-how fees was also overturned, allowing the entire expenditure as a deduction for the assessee. en-us Tue, 25 Feb 2014 00:00:00 +0530 Mon, 23 Mar 2015 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244907 The Tribunal dismissed the Revenue's appeals and upheld the Ld.CIT (A)'s orders, determining that the technical know-how fee was solely attributable to the Pondicherry unit and should not be apportioned. It was found that the labour charges allocated to the Pondicherry unit were unnecessary as the unit was not involved in the site-specific fabrication work. The disallowance of technical know-how fees was also overturned, allowing the entire expenditure as a deduction for the assessee. Case-Laws Income Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244907