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    <title>1998 (8) TMI 614 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, ruling that the expenditure for music rights should be deductible over five years and the payment to retiring partners was considered capital expenditure and therefore not deductible.</description>
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      <description>The Tribunal partly allowed the appeal, ruling that the expenditure for music rights should be deductible over five years and the payment to retiring partners was considered capital expenditure and therefore not deductible.</description>
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