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2017 (12) TMI 418 - AT - Income TaxBenefit of deduction in respect of license fees - proportional allowance of claim - the total claim of deduction was withdrawn earlier - Held that:- In view of the facts and circumstances of the case, the expenditure so claimed by the assessee has rightly been allowed proportionately for 10 year period u/s 35ABB of the Act and we do not find any infirmity in the order of the ld. CIT(A). Thus the ground raised by the Revenue in this appeal is dismissed.
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