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    <title>2022 (9) TMI 1 - ITAT CHENNAI</title>
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    <description>The Revenue&#039;s appeal against the deletion of disallowance of royalty claim was delayed by 331 days. The Assessing Officer sought condonation of the delay, which was granted. The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of royalty payment, citing previous rulings. The appeal was dismissed on 29th July 2022 in Chennai, affirming the decision in favor of the assessee.</description>
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      <title>2022 (9) TMI 1 - ITAT CHENNAI</title>
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      <description>The Revenue&#039;s appeal against the deletion of disallowance of royalty claim was delayed by 331 days. The Assessing Officer sought condonation of the delay, which was granted. The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of royalty payment, citing previous rulings. The appeal was dismissed on 29th July 2022 in Chennai, affirming the decision in favor of the assessee.</description>
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