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    <title>2014 (1) TMI 588 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal and partly allowed the assessee&#039;s appeal. The Tribunal upheld the CIT(A)&#039;s decision on the treatment of miscellaneous income for section 80HHC deduction and the disallowance of loss on assignment of debt. However, the Tribunal ruled in favor of the assessee on the issues of depreciation on goodwill and prepayment charges on debentures.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal and partly allowed the assessee&#039;s appeal. The Tribunal upheld the CIT(A)&#039;s decision on the treatment of miscellaneous income for section 80HHC deduction and the disallowance of loss on assignment of debt. However, the Tribunal ruled in favor of the assessee on the issues of depreciation on goodwill and prepayment charges on debentures.</description>
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