Section 37 of the Income Tax Act, 1961— Business Expenditure — Assessee engaged in manufacturing of cars and spare parts entered into an agreement with a company and made royalty payment to secure technical know how as regards manufacture of products listed in said agreement, since said payment was not towards setting up of manufacturing facility, same was revenue in nature — Deputy Commissioner of income tax vs. Honda Cars India Ltd [2020] 180 ITD 235 (Delhi-trib)