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    <title>1988 (11) TMI 5 - BOMBAY High Court</title>
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    <description>The High Court of Bombay ruled in favor of the assessee regarding the deduction of technical fees under collaboration agreements for the assessment year 1971-72. The judgment was delivered by Judge S. P. Bharucha, relying on a previous judgment in CIT v. T. Maneklal Mfg. Co. Ltd. [1978] 115 ITR 725. No costs were awarded.</description>
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      <description>The High Court of Bombay ruled in favor of the assessee regarding the deduction of technical fees under collaboration agreements for the assessment year 1971-72. The judgment was delivered by Judge S. P. Bharucha, relying on a previous judgment in CIT v. T. Maneklal Mfg. Co. Ltd. [1978] 115 ITR 725. No costs were awarded.</description>
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