Held that once claim was allowed in first year of payment of lump sum consideration, balance 5 instalments had to be allowed as deduction in succeeding 5 years without necessity of looking into admissibility or otherwise of claim. (AY. 2000-01, 2001-02)
Mercedez-Benz India (P.) Ltd. v. DCIT (2022) 193 ITD 624 (Pune)(Trib.)
S. 35AB : Know-how-Technical know-how-Allowed in initial year-Balance of claim in succeeding 5 years should be allowed as deduction without adjudicating on admissibility of claim.