1999 INSC 0558 SUPREME COURT OF INDIA Commissioner of Income Tax Vs. Krupp Industries India Ltd. C.A.No.4424 of 1999 (B.N.Kirpal and S.Rajendra Babu JJ.) 09.08.1999 ORDER The Text below is only a summarized version of the order pronounced Dispute was whether payment on account of technical know-how is allowable deduction as it was revenue expenditure. Supreme Court directed Tribunal to refer question to High Curt as it was a question of law.