Madras H.C : The amount paid by the assessee to the foreign company pursuant to the collaboration agreement dated 8.12.1993 is in the nature of royalty, and not fee for technical know how
High Court Of Madras CIT, Madurai Vs. Hitech Arai Ltd. Section 37(1), 35AB, 80HHC Assessment Years 1995-96 And 1997-98 To […]