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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, remitting the matter to the assessing officer for verification on the eligibility for benefits under Section 11 as an alternative to Section 10(23C)(vi) and the allowance of depreciation on capital assets. The Tribunal upheld the CIT(A)&#039;s decision on the disallowance under Section 13(1)(c) related to honorarium payment, finding it not excessive.</description>
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