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    <title>2016 (3) TMI 357 - ITAT JAIPUR</title>
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    <description>The Tribunal dismissed both the Revenue&#039;s appeal and the Assessee&#039;s challenge against the assessment order, aligning with the judgments of the Hon&#039;ble Rajasthan High Court in the assessee&#039;s case. The Tribunal upheld that the DCS development expenses were allowable as business expenditure, based on legal precedents, and allowed the claim of the assessee on merit. The decisions were pronounced on 4.12.2015.</description>
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      <description>The Tribunal dismissed both the Revenue&#039;s appeal and the Assessee&#039;s challenge against the assessment order, aligning with the judgments of the Hon&#039;ble Rajasthan High Court in the assessee&#039;s case. The Tribunal upheld that the DCS development expenses were allowable as business expenditure, based on legal precedents, and allowed the claim of the assessee on merit. The decisions were pronounced on 4.12.2015.</description>
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