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    <title>Taxpayer&#039;s Lump Sum for Technical Know-How is Revenue Expenditure, Not Capital, Says High Court; Section 37 Applies.</title>
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    <description>Expenditure incurred by the assessee towards the procurement of technical know how by paying a lumpsum consideration for use in the course of business is a revenue expenditure falling u./s 37 and the provisions of Section 35 AB are not applicable - HC</description>
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