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    <title>2019 (5) TMI 1208 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decisions regarding the disallowance of legal and professional fees, club membership fees, and depreciation on intangible assets and marketing rights. The expenses were allowed as revenue expenditure, and the depreciation was deemed eligible under section 32 of the Act. The Court found no legal error in the Tribunal&#039;s rulings, dismissing the appeal as no substantial question of law arose from the order.</description>
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      <description>The High Court upheld the Tribunal&#039;s decisions regarding the disallowance of legal and professional fees, club membership fees, and depreciation on intangible assets and marketing rights. The expenses were allowed as revenue expenditure, and the depreciation was deemed eligible under section 32 of the Act. The Court found no legal error in the Tribunal&#039;s rulings, dismissing the appeal as no substantial question of law arose from the order.</description>
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