1997 (9) TMI 6

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....>C. A. No 4912 of 1992withC. A. Nos 240 42 of 1986. - -<br>Income Tax<br>S. C. SEN AND S. SAGHIR AHMAD JJ. For the Appellant : Ranbir Chandra , B. K. Prasad , Nagpal and P. Parmeshwaran, Advocates ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... company was "non-exclusive" and "non-transferable". In other words, this is not an out and out sale of technical know-how. The assessee was merely given a non-exclusive and non-transferable right of ....