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    <description>The appeals were partly allowed. The disallowance of depreciation on the SAF Plant was upheld. However, the issues regarding the disallowance of outstanding expenses and arrears of salary, as well as the incorrect calculation of MAT, were remanded to the assessing officer for fresh consideration upon the production of necessary evidence by the assessee.</description>
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      <description>The appeals were partly allowed. The disallowance of depreciation on the SAF Plant was upheld. However, the issues regarding the disallowance of outstanding expenses and arrears of salary, as well as the incorrect calculation of MAT, were remanded to the assessing officer for fresh consideration upon the production of necessary evidence by the assessee.</description>
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