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    <title>2014 (5) TMI 220 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and the Assessee&#039;s Cross-objection, upholding the decisions made by the CIT(A) regarding the disallowance of royalty expenses, building repair and maintenance expenses, and depreciation claimed on trademark. The Tribunal affirmed that the Assessee had deducted TDS on time for royalty expenses, failed to provide adequate evidence for building repair expenses, and was not the owner of the trademark for depreciation purposes. The judgments were pronounced on 02-05-2014.</description>
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    <pubDate>Fri, 02 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 220 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=247293</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal and the Assessee&#039;s Cross-objection, upholding the decisions made by the CIT(A) regarding the disallowance of royalty expenses, building repair and maintenance expenses, and depreciation claimed on trademark. The Tribunal affirmed that the Assessee had deducted TDS on time for royalty expenses, failed to provide adequate evidence for building repair expenses, and was not the owner of the trademark for depreciation purposes. The judgments were pronounced on 02-05-2014.</description>
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      <pubDate>Fri, 02 May 2014 00:00:00 +0530</pubDate>
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