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    <title>2013 (12) TMI 1531 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal in part, granting relief on the set-off of brought forward losses against income exempt u/s 10A and disallowance u/s 40(a)(ia) for short tax deduction. The Tribunal directed the addition of debonding fixed assets expenditure to the asset&#039;s cost for future deduction upon sale. Other issues, such as treatment of interest income and validity of assessment order, were either not pressed or deemed general and were not specifically addressed.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal in part, granting relief on the set-off of brought forward losses against income exempt u/s 10A and disallowance u/s 40(a)(ia) for short tax deduction. The Tribunal directed the addition of debonding fixed assets expenditure to the asset&#039;s cost for future deduction upon sale. Other issues, such as treatment of interest income and validity of assessment order, were either not pressed or deemed general and were not specifically addressed.</description>
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      <pubDate>Thu, 12 Dec 2013 00:00:00 +0530</pubDate>
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