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    <title>2018 (10) TMI 1491 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, granting relief on all contested grounds. The legal and professional charges paid to REACH and Intertek India Pvt. Ltd., as well as the professional charges paid to Avalon Consulting, were treated as revenue expenses. The disallowance under section 14A was deleted. Alternative claims for amortization or spreading expenses over multiple years were not adjudicated due to the primary relief granted.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, granting relief on all contested grounds. The legal and professional charges paid to REACH and Intertek India Pvt. Ltd., as well as the professional charges paid to Avalon Consulting, were treated as revenue expenses. The disallowance under section 14A was deleted. Alternative claims for amortization or spreading expenses over multiple years were not adjudicated due to the primary relief granted.</description>
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