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    <title>2015 (2) TMI 1337 - DELHI HIGH COURT</title>
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    <description>The dispute concerned deletion of additions relating to variable licence fee treated as revenue expenditure and amortised under section 35ABB, along with transfer pricing adjustments for arm&#039;s length price and notional interest. The Court noted that the appeal had been admitted, but no question of law was found to arise because the same issue had already been disposed of for another assessment year. The matter was therefore directed to be listed as a regular matter.</description>
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      <description>The dispute concerned deletion of additions relating to variable licence fee treated as revenue expenditure and amortised under section 35ABB, along with transfer pricing adjustments for arm&#039;s length price and notional interest. The Court noted that the appeal had been admitted, but no question of law was found to arise because the same issue had already been disposed of for another assessment year. The matter was therefore directed to be listed as a regular matter.</description>
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