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    <title>2013 (12) TMI 891 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal partly allowed the appeal, addressing discrepancies in the treatment of hoarding maintenance expenses and capitalization by the Assessing Officer and CIT (A). The Tribunal restricted the disallowance to the appropriate portion of expenses, considering future income generation from the median hoardings agreement. The total income was determined at Rs.1,47,61,441 after the adjustments.</description>
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      <title>2013 (12) TMI 891 - ITAT BANGALORE</title>
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      <description>The Appellate Tribunal partly allowed the appeal, addressing discrepancies in the treatment of hoarding maintenance expenses and capitalization by the Assessing Officer and CIT (A). The Tribunal restricted the disallowance to the appropriate portion of expenses, considering future income generation from the median hoardings agreement. The total income was determined at Rs.1,47,61,441 after the adjustments.</description>
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