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2016 (6) TMI 1250 - AT - Income TaxAddition on account of payment of royalty - established nexus between the services rendered and services required for the business - Held that:- We find that this issue has not come up for the first time. It was also there in the earlier assessment years. A perusal of the order of the First Appellate Authority shows that in earlier years, a similar disallowance was deleted by the Appellate Authorities. We also find that the royalty payment is pursuant to an agreement which was before the Assessing Authority, we do not find any logic/reason in making the disallowance. Since the First Appellate Authority has followed the findings given in earlier assessment years, no interference is called for. Ground no. 1 is accordingly dismissed.
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