Payment for infringement of patent, being purely compensatory in nature, cannot be disallowed

HIGH COURT OF DELHI Commissioner of Income Tax Vs Desiccant Rotors International (P.) Ltd. ITA No. 572 of 2011 CORAM :- HONOURABLE MR. JUSTICE A.K. SIKRI HONOURABLE MR. JUSTICE M.L. MEHTA 1. Whether Reporters of Local newspapers may be allowed to see the Judgement? 2. To be referred to the Reporter or not? 3. Whether the Judgement should be reported in the Digest? ORDER A.K. Sikri, J. – Before we reproduce the substantial questions of law, which are to be answered, we deem it appropriate to state the facts and circumstances under which these questions of law arise for ...