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    <title>2013 (9) TMI 301 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, permitting the write-offs of security deposits and other small payments as business losses. The issues of depreciation on intangible assets and disallowance under Section 14A were remitted to the Assessing Officer for reconsideration. The Revenue&#039;s appeal was rejected, affirming the First Appellate Authority&#039;s ruling on repair and maintenance expenses. The decision was rendered on 28th June 2013.</description>
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    <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 301 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=236868</link>
      <description>The Tribunal partially allowed the assessee&#039;s appeal, permitting the write-offs of security deposits and other small payments as business losses. The issues of depreciation on intangible assets and disallowance under Section 14A were remitted to the Assessing Officer for reconsideration. The Revenue&#039;s appeal was rejected, affirming the First Appellate Authority&#039;s ruling on repair and maintenance expenses. The decision was rendered on 28th June 2013.</description>
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      <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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