- (1.) These appeals relate to the disallowance of 1/4th of the royalty payments made by the respondent-assessee to a foreign collaborator under the collaboration agreement with it. The High court answered the question against the Revenue because it was covered by its decision dated 16/01/1982 in T. C. Nos. 1260 of 1977. The high court granted a certificate of fitness to appeal in respect of this question. Hence these appeals.
(2.) The decision in the Tax Cases referred to above is not annexed nor is it put before us. We do not know whether an appeal was filed in this court there against and, if so, what happened to the appeal. We decline, in the circumstances, to go into the matter and dismiss the appeals. No order as to costs.;