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    <title>2023 (7) TMI 232 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s decisions on all issues. The Tribunal upheld the deletion of disallowances related to the amortization of the variable license fee, subscriber verification penalty, and free airtime to distributors. The Tribunal found these issues consistently resolved in favor of the assessee in prior rulings by higher courts.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s decisions on all issues. The Tribunal upheld the deletion of disallowances related to the amortization of the variable license fee, subscriber verification penalty, and free airtime to distributors. The Tribunal found these issues consistently resolved in favor of the assessee in prior rulings by higher courts.</description>
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