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    <title>2013 (8) TMI 931 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the disallowance of Advertisement Expenses and Recruitment &amp;amp; Training Expenses. The Tribunal rejected the revenue&#039;s challenges on both grounds, citing precedents and court decisions supporting the revenue expenditure nature of the expenses. As a result, the Tribunal dismissed the appeal, rejecting all objections raised by both parties, including those related to depreciation on intangible assets creation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=176875</link>
      <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the disallowance of Advertisement Expenses and Recruitment &amp;amp; Training Expenses. The Tribunal rejected the revenue&#039;s challenges on both grounds, citing precedents and court decisions supporting the revenue expenditure nature of the expenses. As a result, the Tribunal dismissed the appeal, rejecting all objections raised by both parties, including those related to depreciation on intangible assets creation.</description>
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