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    <description>The Tribunal dismissed the assessee&#039;s appeal, upholding the disallowance of the depreciation claim due to bogus lease transactions, addition of lease expenses, levy of surcharge in block assessment, and rejected the application under Section 154 for rectification, stating the issues were debatable and already decided by appellate authorities. The lower authorities&#039; decisions were confirmed.</description>
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      <description>The Tribunal dismissed the assessee&#039;s appeal, upholding the disallowance of the depreciation claim due to bogus lease transactions, addition of lease expenses, levy of surcharge in block assessment, and rejected the application under Section 154 for rectification, stating the issues were debatable and already decided by appellate authorities. The lower authorities&#039; decisions were confirmed.</description>
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