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    <title>2013 (7) TMI 727 - ITAT CHENNAI</title>
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    <description>The Tribunal restored both issues regarding excess application of income in preceding assessment years and depreciation on fixed assets as an application of income to the Assessing Officer for fresh adjudication. The appeal was accepted for statistical purposes, and the order was pronounced on July 17, 2013, at Chennai.</description>
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