Section 37 of the Income Tax Act, 1961—Business Expenditure—Capital or revenue Expenditure— Payment made by assessee towards license fee was allowable as revenue Expenditure as assessee having acquired only a limited right to use the technical information, regulatory approval and related information to commercialise and market the products in India while the ownership remained with the licensor— Eli Lily & co vs. Deputy Commissioner of income tax [2019] 202 TTJ (Delhi) 206