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    <title>2023 (10) TMI 82 - ITAT BANGALORE</title>
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    <description>The Tribunal remanded several issues to the AO/TPO for fresh consideration, including the payment of management fee, brand promotion fee, sales promotion expenses, protective additions, and additional depreciation on pellets. The Tribunal sustained the addition of commission paid to an individual, dismissed the grounds for depreciation of goodwill, and directed the AO to delete the addition for foreign remittances towards designing labels while allowing deductions for business promotion expenses. Other issues were also remanded or directed for fresh consideration based on previous Tribunal decisions and court judgments.</description>
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    <pubDate>Fri, 19 May 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=443859</link>
      <description>The Tribunal remanded several issues to the AO/TPO for fresh consideration, including the payment of management fee, brand promotion fee, sales promotion expenses, protective additions, and additional depreciation on pellets. The Tribunal sustained the addition of commission paid to an individual, dismissed the grounds for depreciation of goodwill, and directed the AO to delete the addition for foreign remittances towards designing labels while allowing deductions for business promotion expenses. Other issues were also remanded or directed for fresh consideration based on previous Tribunal decisions and court judgments.</description>
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      <pubDate>Fri, 19 May 2023 00:00:00 +0530</pubDate>
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