2007 (2) TMI 136

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.... taken up together as the issue involved in this appeal has already been decided by the Tribunal in large number of judgments. The appellant is a company, which is registered in Japan. They had provided technical know-how for the manufacture of audio products. They entered with an agreement with M/s. BST Limited and provided technical information/technical assistance / transfer of technical know-h....

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.... take a different view, he prays for allowing the appeal. 3. The learned JDR, who reiterated the departmental view. 4. We have carefully considered the submissions and find that the judgments cited by the appellant before the Commissioner has settled the issue. Moreover, all similar appeals on this point has been decided in assessee's favour and all these judgments have been looked into by t....