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    <title>1989 (9) TMI 162 - ITAT DELHI-A</title>
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    <description>The Tribunal partly allowed the appeal, overturning disallowances on depreciation for a car and telephone expenditure, while upholding disallowances on bad debts and sales promotion expenses. The Tribunal ruled in favor of the assessee regarding the source of funds for a silicon unit under section 80J, allowing the full deduction claimed. The decision varied for each issue based on the evidence and arguments presented, resulting in a mixed outcome for the appellant.</description>
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      <title>1989 (9) TMI 162 - ITAT DELHI-A</title>
      <link>https://www.taxtmi.com/caselaws?id=63208</link>
      <description>The Tribunal partly allowed the appeal, overturning disallowances on depreciation for a car and telephone expenditure, while upholding disallowances on bad debts and sales promotion expenses. The Tribunal ruled in favor of the assessee regarding the source of funds for a silicon unit under section 80J, allowing the full deduction claimed. The decision varied for each issue based on the evidence and arguments presented, resulting in a mixed outcome for the appellant.</description>
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