A.K.SIKRI,J. - (1.) It appears that by our Judgment dated 09.06.2017 lump sum payment as well as continuing royalty both are treated as capital expenditure for the assessment years in question. Since these are capital expenditure, needless to mention that the applicant/appellant shall be entitled to depreciation thereon.
(2.) Miscellaneous Application as well as the I.A. for directions are, accordingly, disposed of.;