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2019 (7) TMI 1853 - AT - Income TaxDisallowance of the assessee's contribution to the Federation of Indian Mineral Industries (FIMI) - allowable revenue expenditure - HELD THAT:- Respectfully following the above cited decision of the ITAT - Delhi Bench in the case of Rio Tinto India Pvt. Ltd.,[2012 (6) TMI 688 - ITAT DELHI] we uphold the assessee's claim for the expense as contribution to FIMI to be allowed as revenue expenditure incurred in the course and for the purposes of the assessee's business and consequently delete the disallowance made by the AO in this regard. - Decided in favour of assessee.
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