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    <title>2018 (10) TMI 2054 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai upheld the CIT(A)&#039;s decision allowing product registration expenses as revenue expenditure rather than capital expenditure. The tribunal found the issue was covered by a previous order in the assessee&#039;s own case for A.Y. 2011-12. The CIT(A)&#039;s reasoning was deemed sound, concluding that product registration expenses were allowable as revenue expenditure. The revenue&#039;s appeal was dismissed.</description>
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      <description>The ITAT Mumbai upheld the CIT(A)&#039;s decision allowing product registration expenses as revenue expenditure rather than capital expenditure. The tribunal found the issue was covered by a previous order in the assessee&#039;s own case for A.Y. 2011-12. The CIT(A)&#039;s reasoning was deemed sound, concluding that product registration expenses were allowable as revenue expenditure. The revenue&#039;s appeal was dismissed.</description>
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