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    <title>2014 (8) TMI 271 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, setting aside the income enhancement of Rs. 30,44,06,647. Various issues, including disallowance of depreciation on intangible assets and fixed assets, were remitted to the Assessing Officer for reconsideration. The Tribunal directed a fresh examination of facts and instructed the AO to allow depreciation and lease rentals in accordance with the law, ensuring the appellant&#039;s opportunity to present evidence.</description>
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      <description>The Tribunal partly allowed the appeal, setting aside the income enhancement of Rs. 30,44,06,647. Various issues, including disallowance of depreciation on intangible assets and fixed assets, were remitted to the Assessing Officer for reconsideration. The Tribunal directed a fresh examination of facts and instructed the AO to allow depreciation and lease rentals in accordance with the law, ensuring the appellant&#039;s opportunity to present evidence.</description>
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