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    <title>2017 (3) TMI 140 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, directing that the advertisement and selling expenses be treated as revenue expenditure and deleting the disallowance under section 14A. The Tribunal found that the expenses incurred were for promoting the assessee&#039;s sales and not for creating brand value for another entity. The order was pronounced on 01.03.2017.</description>
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      <description>The Tribunal allowed the appeal, directing that the advertisement and selling expenses be treated as revenue expenditure and deleting the disallowance under section 14A. The Tribunal found that the expenses incurred were for promoting the assessee&#039;s sales and not for creating brand value for another entity. The order was pronounced on 01.03.2017.</description>
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