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    <title>2006 (9) TMI 147 - KARNATAKA High Court</title>
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    <description>The HC ruled in favor of the assessee on the issues of interest on advances, corporate guarantee devolution payments, and non-competition fees. The Revenue prevailed regarding the disallowance of commission payments. The issue of aircraft maintenance expenses was remitted back to the Tribunal for further consideration. The Tribunal was instructed to finalize proceedings within six months.</description>
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