2018 (5) TMI 1875

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....oyal, Advocates. ORDER The Revenue's grievance is that ITAT without an appropriate analysis of the agreement in question concluded that the payment of royalty and lump sum fee (which the assessee says is running royalty and model fee) falls into capital stream. The assessee after accepting notice relied upon a previous judgment of the Supreme Court for Assessment Year (A.Y.) 1999- 2000, 2001-2....