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    <title>2010 (6) TMI 629 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT&#039;s decision to disallow the deduction under section 80-IB due to the AO&#039;s error. The issue of deduction under section 80-IC was remitted back for re-examination. The Tribunal disagreed with the CIT&#039;s direction to disallow depreciation on vehicles, leading to the deletion of this addition. The appeal by the assessee was partially allowed.</description>
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      <description>The Tribunal upheld the CIT&#039;s decision to disallow the deduction under section 80-IB due to the AO&#039;s error. The issue of deduction under section 80-IC was remitted back for re-examination. The Tribunal disagreed with the CIT&#039;s direction to disallow depreciation on vehicles, leading to the deletion of this addition. The appeal by the assessee was partially allowed.</description>
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