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    <title>2014 (7) TMI 1309 - BOMBAY HIGH COURT  </title>
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    <description>The High Court admitted the appeal concerning the disallowance of service charges, questioning the correctness of the Income Tax Appellate Tribunal&#039;s decision. Additionally, the Court examined the nature of the arrangement between the Assessee Company and brand owners, focusing on the allocation of expenses. The Court also addressed discrepancies in the disallowance of prior period marketing expenses and unverified marketing expenses. The Respondent waived service, and the Court emphasized procedural compliance for a comprehensive review, directing the Registrar to provide the original record for inspection and ensuring a complete paper book for the appeal.</description>
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      <description>The High Court admitted the appeal concerning the disallowance of service charges, questioning the correctness of the Income Tax Appellate Tribunal&#039;s decision. Additionally, the Court examined the nature of the arrangement between the Assessee Company and brand owners, focusing on the allocation of expenses. The Court also addressed discrepancies in the disallowance of prior period marketing expenses and unverified marketing expenses. The Respondent waived service, and the Court emphasized procedural compliance for a comprehensive review, directing the Registrar to provide the original record for inspection and ensuring a complete paper book for the appeal.</description>
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