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    <title>2013 (4) TMI 380 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai partially allowed the appeal, ruling in favor of the appellant on the disallowance of depreciation on intangible assets and the addition u/s.40(a)(ia) of the Act. The disallowance u/s.14A of the I.T. Act was partially upheld, with specific instructions for the AO to consider additional factors while calculating the disallowance.</description>
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      <description>The ITAT Mumbai partially allowed the appeal, ruling in favor of the appellant on the disallowance of depreciation on intangible assets and the addition u/s.40(a)(ia) of the Act. The disallowance u/s.14A of the I.T. Act was partially upheld, with specific instructions for the AO to consider additional factors while calculating the disallowance.</description>
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