2016 (1) TMI 1283

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....oopali Gupta ORDER 1. This appeal by the Revenue is directed against the order dated 25th July 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 5713/Del/2011 for the Assessment Year ('AY') 2007-08. 2. The following two questions are sought to be urged by the Revenue: "(1) Whether the ITAT has erred in holding that payment of royalty and technical guidance fee ....