Expenditure on technical know-how fees is revenue expenditure, Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of Anil Chaturvedi, Accountant Member and N K Choudhary, Judicial Member deleted disallowance made by Assessing Officer (AO). The assessee, M/s. Voith Paper Fabrics India Ltd. is a Company stated to be engaged in the business of manufacturing of…
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