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    <title>2012 (6) TMI 688 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal regarding the disallowance of principal payments towards the finance lease, disallowance of depreciation on leased assets, and disallowance of preliminary expenses. However, the appeal was allowed concerning the disallowance of the contribution towards the Federation of Indian Mining Industries building fund, treated as revenue expenditure. The Tribunal partially ruled in favor of the appellant.</description>
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      <description>The Tribunal dismissed the appeal regarding the disallowance of principal payments towards the finance lease, disallowance of depreciation on leased assets, and disallowance of preliminary expenses. However, the appeal was allowed concerning the disallowance of the contribution towards the Federation of Indian Mining Industries building fund, treated as revenue expenditure. The Tribunal partially ruled in favor of the appellant.</description>
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