Drawing & designing charges paid in respect of computer software couldn't be held as capital exp.

IT : Where revenue challenged order passed by Tribunal allowing assessee's claim of sales commission paid to 'M', an agent in Iraq, on ground that his name figured in Volker Commission Report and payment of commission was not authorised by U.N., since question as to whether particular person was or was not an agent and as to whether he was paid commission was a pure question of fact, impugned order passed by Tribunal did not require any interference

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