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    <description>The Tribunal dismissed the revenue&#039;s appeal for the assessment year 2009-10, upholding the CIT(A)&#039;s decisions on all contested grounds, including the condonation of delay in filing the appeal, depreciation on goodwill, disallowance under Section 40A(3) read with Rule 6DD, and disallowance under Section 40A(2) concerning payment to the holding company.</description>
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