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    <title>2013 (11) TMI 517 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the appeal, providing relief on the disallowance under Section 40(a)(ia) and the addition under Section 69B. It directed the assessing officer to verify and allow the claimed differential depreciation. Issues regarding interest and penalty were deferred for decision at a later stage.</description>
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