https://www.taxtmi.com/caselaws?id=28053 The court partially ruled in favor of the Revenue and partially in favor of the assessee regarding the disallowance of technical aid fees and royalty payments. It held that 25% of both the technical aid fees and royalty payments should be disallowed as capital expenditure due to the enduring benefits obtained. The court referenced previous cases to support its decision. The assessee was directed to bear the costs of the Revenue, including counsel's fee of Rs. 500. en-us Tue, 29 Mar 1983 00:00:00 +0530 Wed, 17 Feb 2010 17:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28053 The court partially ruled in favor of the Revenue and partially in favor of the assessee regarding the disallowance of technical aid fees and royalty payments. It held that 25% of both the technical aid fees and royalty payments should be disallowed as capital expenditure due to the enduring benefits obtained. The court referenced previous cases to support its decision. The assessee was directed to bear the costs of the Revenue, including counsel's fee of Rs. 500. Case-Laws Income Tax Tue, 29 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28053