https://www.taxtmi.com/caselaws?id=282539 The Tribunal upheld the CIT(A)'s decisions on all issues, dismissing appeals from both the Revenue and the assessee. The royalty payment was apportioned between capital and revenue expenditure, additional depreciation was allowed in the subsequent year, and the disallowance of marketing service fees was upheld due to insufficient evidence. en-us Fri, 28 Jul 2017 00:00:00 +0530 Tue, 13 Aug 2019 11:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282539 The Tribunal upheld the CIT(A)'s decisions on all issues, dismissing appeals from both the Revenue and the assessee. The royalty payment was apportioned between capital and revenue expenditure, additional depreciation was allowed in the subsequent year, and the disallowance of marketing service fees was upheld due to insufficient evidence. Case-Laws Income Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282539