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    <title>2004 (7) TMI 652 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals concerning the disallowance of royalty payments, deferred revenue expenditure, and repair and maintenance expenses. The issue of prior period expenses was remanded back to the AO for further review. The Tribunal dismissed the Revenue&#039;s appeals and rejected the assessee&#039;s additional argument regarding the legality of assessment orders issued to a non-existent entity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=180521</link>
      <description>The Tribunal allowed the assessee&#039;s appeals concerning the disallowance of royalty payments, deferred revenue expenditure, and repair and maintenance expenses. The issue of prior period expenses was remanded back to the AO for further review. The Tribunal dismissed the Revenue&#039;s appeals and rejected the assessee&#039;s additional argument regarding the legality of assessment orders issued to a non-existent entity.</description>
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