https://www.taxtmi.com/caselaws?id=282502 The court declined to frame a question of law regarding the nature of payment of royalty and technical guidance fee, aligning with precedent. The case was adjourned to allow the Revenue to present arguments on the deletion of the addition under Section 40(a)(ia) of the Income Tax Act, 1961, indicating a willingness to consider further submissions before making a final decision. en-us Thu, 14 Jan 2016 00:00:00 +0530 Fri, 09 Aug 2019 18:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282502 The court declined to frame a question of law regarding the nature of payment of royalty and technical guidance fee, aligning with precedent. The case was adjourned to allow the Revenue to present arguments on the deletion of the addition under Section 40(a)(ia) of the Income Tax Act, 1961, indicating a willingness to consider further submissions before making a final decision. Case-Laws Income Tax Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282502