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    <title>2026 (4) TMI 1193 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC considered whether disputes over alleged international transaction treatment of AMP expenses and disallowance of payments to doctors raised substantial questions of law; those issues were admitted for further consideration. The court also examined the challenge to deletion of depreciation disallowance and held that no substantial question of law arose because the Tribunal had followed binding and accepted orders applying the block of assets principle, under which depreciation is computed on the aggregate written down value of the block rather than on individual assets. The depreciation challenge was therefore declined at the admission stage.</description>
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      <title>2026 (4) TMI 1193 - BOMBAY HIGH COURT</title>
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      <description>Bombay HC considered whether disputes over alleged international transaction treatment of AMP expenses and disallowance of payments to doctors raised substantial questions of law; those issues were admitted for further consideration. The court also examined the challenge to deletion of depreciation disallowance and held that no substantial question of law arose because the Tribunal had followed binding and accepted orders applying the block of assets principle, under which depreciation is computed on the aggregate written down value of the block rather than on individual assets. The depreciation challenge was therefore declined at the admission stage.</description>
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