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    <title>2010 (10) TMI 738 - ITAT, Bangalore</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeals for the assessment years 2002-03 and 2003-04. The issues regarding the exclusion of the cost of scraps, exclusion of the cost of raw materials, exclusion of 90% of fees from Robert Bosch, and exclusion of 90% of net interest receipts were decided in favor of the Revenue. However, the allowance of depreciation on intangible assets was decided in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207391</link>
      <description>The Tribunal partly allowed the Revenue&#039;s appeals for the assessment years 2002-03 and 2003-04. The issues regarding the exclusion of the cost of scraps, exclusion of the cost of raw materials, exclusion of 90% of fees from Robert Bosch, and exclusion of 90% of net interest receipts were decided in favor of the Revenue. However, the allowance of depreciation on intangible assets was decided in favor of the assessee.</description>
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