JUDGMENT K. Shivashankar Bhat, J.—The following questions have been referred under provisions of the Income Tax Act for our answer : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in allowing depreciation on roads and culverts ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order of the Commissioner (Appeals) who directed the Income Tax officer to treat the technical know-how payment as a revenue expenditure ?" 2. These questions will have to be answered in the affirmative and against the Revenue following the decision of this court rendered in Income Tax Reference Case No. 138 of 1986 (dated January 9, 1991) Commissioner of Income Tax Vs. N.G.E.F. Ltd., (1992) 195 ITR 360 KAR, wherein the earlier decision has been referred. Answered accordingly.