https://www.taxtmi.com/caselaws?id=17440 The High Court of Andhra Pradesh ruled in favor of the assessee in a case involving the interpretation of a lump sum payment made by an Indian company to a non-resident company for technical drawings. The court held that the payment was for a capital asset and not income by way of royalty under section 9(1)(vi) of the Income-tax Act, as it was for the construction/installation of a kiln and not for imparting technical information or designs. en-us Wed, 09 Jul 1997 00:00:00 +0530 Tue, 22 Sep 2009 13:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17440 The High Court of Andhra Pradesh ruled in favor of the assessee in a case involving the interpretation of a lump sum payment made by an Indian company to a non-resident company for technical drawings. The court held that the payment was for a capital asset and not income by way of royalty under section 9(1)(vi) of the Income-tax Act, as it was for the construction/installation of a kiln and not for imparting technical information or designs. Case-Laws Income Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17440