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Co-branding fees for licensed use of AMW brand deemed revenue expenditure, not capital, for single-customer products.

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....Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain right and license to use the said brand name on the products manufactured by the assessee. The use of the co brand license product was also only for one customer i.e. AMW itself. - claim allowed - AT....

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Co-branding fees for licensed use of AMW brand deemed revenue expenditure, not capital, for single-customer products.