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    <title>2012 (1) TMI 104 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal in full, rejecting claims for depreciation on new motor vehicles, exclusion of interest from profits for section 80HHC deduction, and depreciation on non-compete fees. The decision aligned with the precedent set by the Delhi Bench in Sharp Business Systems (India) Ltd. and other relevant cases. The judgment was pronounced on January 13, 2012.</description>
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