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    <title>Royalty Payment for Operational Support Deemed Revenue Expenditure by Assessee in Tax Examination.</title>
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    <description>Disallowance of claim of royalty payment - The royalty amount is paid to provide operational and commercial support. Under these set of facts, we are of the view that the royalty amount paid by the assessee should be treated as revenue expenditure only - AT</description>
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      <description>Disallowance of claim of royalty payment - The royalty amount is paid to provide operational and commercial support. Under these set of facts, we are of the view that the royalty amount paid by the assessee should be treated as revenue expenditure only - AT</description>
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