Scientific Engineering House (P) Ltd. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1985-11-01 AY: 1966-67, 1967-68, 1968-69, 1969-70 Section: 43(3), 32 Acts: Income Tax Act 1961 Result: Assessee Citation: (1985) 49 CTR (SC) 386 : (1986) 157 ITR 86 (SC) : (1985) 23 TAXMAN 66 Justices: V.D. Tulzapurkar & Sabyasachi Mukharji, JJ. Appeal No: Civil Appeals Nos. 262 of 1974 and 1093 & 1094 of 1978
Whether payment for technical know-how in the form of drawings, designs, charts, plans, and other literature under collaboration agreements constitutes acquisition of a depreciable asset under the Income Tax Act 1961 --- Held Yes.

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