https://www.taxtmi.com/caselaws?id=20556 Technical information fees paid by the assessee were treated as allowable business expenditure because the issue was already covered by binding Full Bench precedent of the same Court. Depreciation on roads and drains within the factory premises was also allowed, the Court following its earlier Division Bench decision on factory assets. Both questions were answered in favour of the assessee and against the Revenue. The question concerning accrued leave salary was left open and was not decided. en-us Thu, 09 Jul 1992 00:00:00 +0530 Sat, 14 Nov 2009 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20556 Technical information fees paid by the assessee were treated as allowable business expenditure because the issue was already covered by binding Full Bench precedent of the same Court. Depreciation on roads and drains within the factory premises was also allowed, the Court following its earlier Division Bench decision on factory assets. Both questions were answered in favour of the assessee and against the Revenue. The question concerning accrued leave salary was left open and was not decided. Case-Laws Income Tax Thu, 09 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20556