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2015 (3) TMI 712 - GUJARAT HIGH COURTFee paid to the Securities & Exchange Board of India (SEBI) - ITAT allowed it as revenue expenditure - Held that:- There is no merit or substance in this appeal. If the Revenue had been treating the amount deposited by the similarly situated assessees with SEBI as revenue expenditure, then there is no reason why a different treatment should be meted out to the present assessee. See Commissioner of Income- Tax and Another v. Vysya Bank Ltd. [2008 (1) TMI 385 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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