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    <title>1999 (4) TMI 120 - ITAT DELHI-E</title>
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    <description>The Tribunal rejected the assessee&#039;s claim for deduction u/s 80-IA, upheld the AO&#039;s valuation of depreciable assets subject to the outcome of any pending appeals, and remanded the issue of royalty payment back to the AO for fresh consideration. The appeal was allowed in part.</description>
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      <description>The Tribunal rejected the assessee&#039;s claim for deduction u/s 80-IA, upheld the AO&#039;s valuation of depreciable assets subject to the outcome of any pending appeals, and remanded the issue of royalty payment back to the AO for fresh consideration. The appeal was allowed in part.</description>
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