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    <title>2014 (9) TMI 99 - ITAT  DELHI</title>
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    <description>The appeal was partly allowed in the case, with specific grounds being decided in favor of the assessee and others being dismissed. The disallowance of depreciation on the building used as a guest house, non-inclusion of interest received from employees, and disallowance of legal and professional charges were dismissed. However, the inclusion of service charges from the Heavy Water Board was allowed in favor of the assessee. Other issues such as disallowance of equipment hire charges, crane hire charges, and interest from IDBI were also dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251073</link>
      <description>The appeal was partly allowed in the case, with specific grounds being decided in favor of the assessee and others being dismissed. The disallowance of depreciation on the building used as a guest house, non-inclusion of interest received from employees, and disallowance of legal and professional charges were dismissed. However, the inclusion of service charges from the Heavy Water Board was allowed in favor of the assessee. Other issues such as disallowance of equipment hire charges, crane hire charges, and interest from IDBI were also dismissed.</description>
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      <pubDate>Fri, 21 Mar 2014 00:00:00 +0530</pubDate>
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