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2022 (9) TMI 33 - AT - Income TaxDisallowance of payment of royalty - payment to related party - royalty paid to Shriram Ownership Trust as classified as payment to related party - HELD THAT:- As in the case of DCIT v. Shriram City Union Finance Limited [2019 (11) TMI 42 - ITAT CHENNAI] decided the issue against the Revenue. CIT(A) has rightly deleted the disallowance made by the AO towards payment of royalty - we find no infirmity in the order passed by the ld. CIT(A) on this issue. Accordingly, the ground raised by the Revenue is dismissed.
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