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    <title>2013 (2) TMI 261 - ITAT NEW DELHI</title>
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    <description>The tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant relief under Section 10A, reconsider the disallowance of depreciation, and delete the disallowance under Section 40(a)(ia). The order was pronounced on 14.09.2012.</description>
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      <description>The tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant relief under Section 10A, reconsider the disallowance of depreciation, and delete the disallowance under Section 40(a)(ia). The order was pronounced on 14.09.2012.</description>
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