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    <description>The Tribunal condoned the delay in filing appeals by the Revenue, admitting the appeals for assessment years 2001-02, 2008-09, and 2009-10. It upheld the assessee&#039;s claim of logo charges as revenue expenditure, dismissing the Revenue&#039;s appeal. Additionally, the Tribunal affirmed the payment of royalty as revenue expenditure, aligning with previous rulings, leading to the dismissal of all Revenue appeals.</description>
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      <description>The Tribunal condoned the delay in filing appeals by the Revenue, admitting the appeals for assessment years 2001-02, 2008-09, and 2009-10. It upheld the assessee&#039;s claim of logo charges as revenue expenditure, dismissing the Revenue&#039;s appeal. Additionally, the Tribunal affirmed the payment of royalty as revenue expenditure, aligning with previous rulings, leading to the dismissal of all Revenue appeals.</description>
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