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    <title>2016 (10) TMI 357 - DELHI HIGH COURT</title>
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    <description>The court upheld the ITAT&#039;s decisions on various issues, including classifying payments for trademark use and expertise as revenue expenditure, legitimacy of commission on exports, deductibility of ESOP Trust funding, disallowance under Section 14A, and treatment of foreign exchange fluctuation. It found no question of law in the revenue&#039;s contentions and dismissed the appeal in favor of the assessee.</description>
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