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    <title>2013 (2) TMI 551 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the disallowance of bad debts due to lack of evidence of write-off in the books. The additions related to unsecured creditors and disallowance under S.40(a)(ia) were set aside for further verification. The disallowance of excess depreciation claimed was remitted for fresh adjudication. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the disallowance of bad debts due to lack of evidence of write-off in the books. The additions related to unsecured creditors and disallowance under S.40(a)(ia) were set aside for further verification. The disallowance of excess depreciation claimed was remitted for fresh adjudication. The appeal was partly allowed for statistical purposes.</description>
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