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 
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 +ITA No. 1383/2009 and CM No.17907/2009 
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 *       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 
 how was revenue in nature.  While coming to this conclusion, the Tribunal also 
 relied upon judgments of this Court in CIT vs. Shriram Pistons and Rings Ltd. 
 220 CTR 404 which is followed by this Court in CIT VS. J.K. Synthetics 309 ITR 
 371. 
 Thus no question of  law arises. 
.
 Dismissed. 
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 A.K. SIKRI, J. 
.
 SIDDHARTH MRIDUL, J. 
 December 23, 2009 
 aj 
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