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TMI Blog2024 (10) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue v/s capital expenditure - Recalling the judgment and restoring by de-linking the Civil Appeal [ 2023 (10) TMI 786 - SUPREME COURT] from the batch of Civil Appeal [ 2023 (10) TMI 786 - SUPREME COURT ] disposed of by this Court on the question of allowability of the varied license fee as a capital on revenue expenditure wherein the revenue appeals were allowed. HELD THAT:- As the allowability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Mr. Raj Bahadur Yadav, AOR Mr. Vikrant Yadav, Adv. Mr. S A Haseeb, Adv. Mr. Manish Pushkarna, Adv. Mrs. Gargi Khanna, Adv. Mr. V.C. Bharathi, Adv. Mr. Rajesh Kr Singh, Adv For the Respondent : Mr. Percy Pardiwala, Sr. Adv. Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Soumya Singh, Adv. Ms. Disha Jham, Adv. Mr. Devansh Jain, Adv. Ms. B. Vijayalakshmi Menon, AOR ORDER 1. Delay in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expenditure or not is a question which was not considered nor answered in the aforesaid common judgment dated 16.10.2023. Due to inadvertence, the said issue was not at all argued by the assessee herein or revenue. 4. In the circumstances, for the purpose of considering the aforesaid issue regarding nature of royalty payment, this appeal may be segregated from the rest of the civil appeals which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e regarding the nature of royalty payment made by the appellant herein. In the circumstances, the Office is directed to de-tag this appeal (C.A. No.153/2021) from the rest of the civil appeals disposed of on 16.10.2023 as the same is restored on the file of this Court for the purpose of the considering the same on the aforesaid issue only. Diary No.35868/2024 7. The miscellaneous application is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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