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    <description>The Tribunal allowed the assessee&#039;s appeal partly, directing the AO to allow depreciation on intangible assets and Bloomberg terminal charges. The disallowance under Section 14A was remanded for fresh consideration, and the disallowance of prior period expenditure was overturned in favor of the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal partly, directing the AO to allow depreciation on intangible assets and Bloomberg terminal charges. The disallowance under Section 14A was remanded for fresh consideration, and the disallowance of prior period expenditure was overturned in favor of the assessee.</description>
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