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M/S Hilton Roulunds Ltd. vs Commissioner Of Income Tax on 20 April, 2018

Assessee company was incorporated which entered into TCA in question for technical collaboration. This technical collaboration included not only transfer of technical information, but, complete ... further continuation of manufacture of product with technical know-how of foreign collaborator. The High Court has, thus, rightly observed that virtually life of manufacture
Delhi High Court Cites 17 - Cited by 9 - P M Singh - Full Document
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