Tribunal held that, payment made for use of technical know-how and trademark and not for transferring the full ownership of know-how and thus the expenditure is revenue in nature. (AY. 2011-12)
GKN Driveline (India) Ltd. v. DCIT (2018) 62 ITR 784 (Delhi)(Trib.)
S. 37(1) : Business expenditure–Capital or revenue-Royalty and logo fees are allowable as revenue expenditure.