THE COMMISSIONER OF INCOME TAX IV vs. IMPERIAL AUTO INDUSTRIES LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 23.12.2009 # Present: Mr. Sanjeev Sabharwal, Adv. for the appellant Ms. Poonam Ahuja, Adv. for the respondent . +ITA No. 1383/2009 and CM No.17907/2009 . * From the perusal of order of the Tribunal it is cleared that it went into the various clauses of the agreement and found that payment in question made by the assessee to M/s Jin Young R and S of Korea providing technical know 2