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    <title>1996 (11) TMI 111 - ITAT GAUHATI</title>
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    <description>The Tribunal allowed the appeal by the assessee, directing the AO to allow the claim for the loss incurred during the transportation and installation of the Buddha statue contract. The Tribunal vacated the enhancement of income by Rs. 43,20,360, upheld the deletion of the addition of Rs. 26,60,476, vacated the addition of Rs. 64,374, and allowed the depreciation claim on buildings, including office and residential flats.</description>
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      <title>1996 (11) TMI 111 - ITAT GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=65831</link>
      <description>The Tribunal allowed the appeal by the assessee, directing the AO to allow the claim for the loss incurred during the transportation and installation of the Buddha statue contract. The Tribunal vacated the enhancement of income by Rs. 43,20,360, upheld the deletion of the addition of Rs. 26,60,476, vacated the addition of Rs. 64,374, and allowed the depreciation claim on buildings, including office and residential flats.</description>
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