2009 (11) TMI 187

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....e Respondent. ORDER P.K. Das, Judicial Member - These appeals are arising out of a common order and, therefore, all are being taken up together for disposal. 2. After hearing both sides and on perusal of the records, we find that the assessee entered into a Joint Venture agreement with M/s. TRW Inc., USA, who will provide technical know-how to the assessee. As per agreement, the assessee paid t....