IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 1251/2011  
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 ITA 1252/2011 
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 ITA 1253/2011 
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 CIT            ..... Appellant 
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 Through Mr. Amit Shrivastava, Adv. for Mr. Kamal Sawhney, sr. standing 
 counsel 
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 versus 
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 SAMTEL GLASS LTD       ..... Respondent 
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 Through Mr. Ajay Vohra and Mr. Somnath Shukla, Advs. 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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      12.12.2011 
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 The question raised in the present appeals, which pertain to 
 assessment years 2003-04, 2004-05 and 2006-07, is whether royalty paid 
 was capital or revenue expenditure.   A similar issue was raised by the 
 Revenue in ITA No.520/2010, which was dismissed on 26.11.2010.  In ITA 
 No.520/2010 it was held that the said expense was revenue in nature.  For 
 the reasons stated in ITA No.520/2010, the present appeals are also 
 dismissed. 
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 SANJIV KHANNA,J 
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 R.V.EASWAR, J 
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 DECEMBER 12, 2011/vld 
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 $ 4 
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