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    <title>2006 (12) TMI 175 - ITAT DELHI-C</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, overturning disallowances on deferred revenue expenditure for advertisement and publicity, foreign exchange fluctuation loss, and customs duty paid under Section 43B. It affirmed these expenses as revenue in nature, rejecting the Revenue&#039;s appeal. The Tribunal upheld CIT(A)&#039;s decisions, favoring the assessee&#039;s claims.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, overturning disallowances on deferred revenue expenditure for advertisement and publicity, foreign exchange fluctuation loss, and customs duty paid under Section 43B. It affirmed these expenses as revenue in nature, rejecting the Revenue&#039;s appeal. The Tribunal upheld CIT(A)&#039;s decisions, favoring the assessee&#039;s claims.</description>
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