1999 (10) TMI 40 - MADRAS HIGH COURT

Extract:
....... hold that the amount paid to design and engineering is only a component of the total payment agreed to be paid by the assessee for the purpose of three steam generators and is not in the nature of royalty ? in favour of the assessee and against the Revenue. The assessee shall be entitled to costs in the sum of Rs. 2,000 (rupees two thousand only).