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    <title>2012 (11) TMI 175 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions that the advertisement expenditure was revenue in nature and that the Resale Price Method was appropriate for determining the Arm&#039;s Length Price for international transactions. The issue of marketing fee payments was remanded back to the AO for verification of services received, with directions to allow the deduction if benefits from the cost-sharing arrangement were substantiated. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions that the advertisement expenditure was revenue in nature and that the Resale Price Method was appropriate for determining the Arm&#039;s Length Price for international transactions. The issue of marketing fee payments was remanded back to the AO for verification of services received, with directions to allow the deduction if benefits from the cost-sharing arrangement were substantiated. The appeal was partly allowed for statistical purposes.</description>
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