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    <title>2013 (6) TMI 691 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all grounds, including the deletion of the addition under Section 36(1)(ii), the revised disallowance under Section 14A, and the depreciation claim on power evacuation facilities and electrical lines. The judgment favored the assessee, dismissing the revenue&#039;s appeal.</description>
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      <title>2013 (6) TMI 691 - ITAT CHANDIGARH</title>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all grounds, including the deletion of the addition under Section 36(1)(ii), the revised disallowance under Section 14A, and the depreciation claim on power evacuation facilities and electrical lines. The judgment favored the assessee, dismissing the revenue&#039;s appeal.</description>
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