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    <title>2015 (11) TMI 543 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the disallowance of expenditure on repairs, maintenance, and miscellaneous expenses, allowance of depreciation on leased assets, and default in TDS deposit. However, the issue of warranty provisioning was remitted back to the AO for further review. The assessee&#039;s appeal was dismissed, resulting in the Revenue&#039;s appeal being partly allowed for statistical purposes, while the assessee&#039;s appeal was rejected.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the disallowance of expenditure on repairs, maintenance, and miscellaneous expenses, allowance of depreciation on leased assets, and default in TDS deposit. However, the issue of warranty provisioning was remitted back to the AO for further review. The assessee&#039;s appeal was dismissed, resulting in the Revenue&#039;s appeal being partly allowed for statistical purposes, while the assessee&#039;s appeal was rejected.</description>
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