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    <title>2013 (5) TMI 1011 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the assessee on all issues except the first one regarding the treatment of Royalty payment as revenue expenditure. The court admitted the appeal specifically on this issue and allowed the parties to submit additional documents within three months. The case was listed for further proceedings.</description>
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      <description>The court ruled in favor of the assessee on all issues except the first one regarding the treatment of Royalty payment as revenue expenditure. The court admitted the appeal specifically on this issue and allowed the parties to submit additional documents within three months. The case was listed for further proceedings.</description>
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