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    <description>The Tribunal partly allowed the Revenue&#039;s appeals by upholding the disallowance of the increased license fee but dismissed the cross-objections by the assessee regarding the issuance of notice under s. 148 and the consequent reassessment framed under s. 147. The Tribunal also upheld the CIT(A)&#039;s decision to delete the disallowance of payments made to M/s Nikita Enterprises under s. 40A(2).</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeals by upholding the disallowance of the increased license fee but dismissed the cross-objections by the assessee regarding the issuance of notice under s. 148 and the consequent reassessment framed under s. 147. The Tribunal also upheld the CIT(A)&#039;s decision to delete the disallowance of payments made to M/s Nikita Enterprises under s. 40A(2).</description>
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