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    <title>2018 (11) TMI 345 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision, rejecting the revenue&#039;s appeal. It was determined that the agreements between the respondent and distributors did not confer an enforceable legal right for the respondent to insist on distributors incurring advertisement expenses. The Tribunal found that the agreements did not meet the criteria set by legal precedents, leading to the dismissal of the revenue&#039;s appeal on 30.10.2018.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision, rejecting the revenue&#039;s appeal. It was determined that the agreements between the respondent and distributors did not confer an enforceable legal right for the respondent to insist on distributors incurring advertisement expenses. The Tribunal found that the agreements did not meet the criteria set by legal precedents, leading to the dismissal of the revenue&#039;s appeal on 30.10.2018.</description>
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