https://www.taxtmi.com/caselaws?id=393565 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to permit the royalty expenditure of Rs. 31,11,900. The Tribunal considered the consistency in the treatment of royalty payments in subsequent years and concluded that the payment for technical assistance should be treated as revenue expenditure, overturning the initial disallowance decision based on enduring benefits. en-us Mon, 06 Jan 2020 00:00:00 +0530 Thu, 19 Mar 2020 10:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393565 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to permit the royalty expenditure of Rs. 31,11,900. The Tribunal considered the consistency in the treatment of royalty payments in subsequent years and concluded that the payment for technical assistance should be treated as revenue expenditure, overturning the initial disallowance decision based on enduring benefits. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393565