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    <title>2021 (5) TMI 949 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal of the assessee, directing the deletion of adjustments related to export commission and royalty payments, allowing the expenditure on signage and sales tools as revenue expenditure, and permitting the deduction of technical know-how expenses. The issues of penalty proceedings and interest were dismissed as consequential.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee, directing the deletion of adjustments related to export commission and royalty payments, allowing the expenditure on signage and sales tools as revenue expenditure, and permitting the deduction of technical know-how expenses. The issues of penalty proceedings and interest were dismissed as consequential.</description>
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