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    <title>1989 (9) TMI 183 - ITAT MADRAS-C</title>
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    <description>The Tribunal dismissed the appeal for the assessment year 1981-82, confirming the disallowance of depreciation on revalued assets and legal expenses. For the assessment year 1982-83, the Tribunal partially allowed the appeal, directing verification and potential allowance of corporation tax arrears and legal charges. However, the disallowance of depreciation on revalued assets and entertainment tax was upheld.</description>
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      <description>The Tribunal dismissed the appeal for the assessment year 1981-82, confirming the disallowance of depreciation on revalued assets and legal expenses. For the assessment year 1982-83, the Tribunal partially allowed the appeal, directing verification and potential allowance of corporation tax arrears and legal charges. However, the disallowance of depreciation on revalued assets and entertainment tax was upheld.</description>
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