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    <title>2018 (11) TMI 1762 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal in part, deleting disallowances on royalty payments to CSOL and CAUSA, AMP expenditure, and depreciation on marketing knowhow. The Tribunal remanded the issue of payment to CSAPL for further adjudication. Disallowance under section 14A was restricted to 2% of exempt income. The Revenue&#039;s appeals regarding disallowances were dismissed, with the Tribunal providing detailed reasoning for each decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=286371</link>
      <description>The Tribunal allowed the assessee&#039;s appeal in part, deleting disallowances on royalty payments to CSOL and CAUSA, AMP expenditure, and depreciation on marketing knowhow. The Tribunal remanded the issue of payment to CSAPL for further adjudication. Disallowance under section 14A was restricted to 2% of exempt income. The Revenue&#039;s appeals regarding disallowances were dismissed, with the Tribunal providing detailed reasoning for each decision.</description>
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