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2015 (1) TMI 104 - GUJARAT HIGH COURTDisallowance of Royalty u/s 35A deleted by Tribunal – Held that:- The Tribunal was rightly of the view that the deletion of the amount of ₹ 2,90,602/- on account of royalty amount is justified - the assessee has used the term ‘Bisleri’ for selling its own goods and therefore the payment made cannot be covered within the provisions of section 35A and it has to be allowed as a revenue deduction for compensation or royalty for the use of the term ‘Bisleri’ in the goods sold by the assessee – Decided against revenue.
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