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    <title>2014 (5) TMI 37 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, remanding the issues of bad debts, additional depreciation, and MODVAT addition to the Assessing Officer for reconsideration. The deduction under Section 35(1)(iv) for capital expenditure on research and development was upheld in favor of the assessee. The Tribunal dismissed the Revenue&#039;s appeal.</description>
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