Allowing the appeal of the assessee the Tribunal held that the ; assessee acquired merely right to draw upon technical knowledge of foreign companies for a limited purpose of carrying on its business, and that foreign companies did not part with any of their assets absolutely , therefore the ,assessee had not, acquired any asset or advantage of an enduring nature for benefit of its business and that payments were, revenue in nature .  ( AY.2005-06- 2006-07)