2025 (3) TMI 1585

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Full Text of the Document

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....ani, for the Respondent. PC:- 1. Heard learned counsel for the parties. This appeal is admitted on the following substantial questions of law ; SUBSTANTIAL QUESTIONS OF LAW: (i) Whether on the facts and in the circumstances of the case and in Law, the Hon'ble ITAT is justified in holding that the distribution network, material supply contract and brand use are eligible for de....