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    <description>The Tribunal allowed the appeal of the assessee, permitting the depreciation claims on both the marketing network and goodwill. The judgment emphasized the importance of the purpose of acquiring such rights in determining their eligibility for depreciation under section 32 of the Income Tax Act.</description>
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      <description>The Tribunal allowed the appeal of the assessee, permitting the depreciation claims on both the marketing network and goodwill. The judgment emphasized the importance of the purpose of acquiring such rights in determining their eligibility for depreciation under section 32 of the Income Tax Act.</description>
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