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    <title>2014 (1) TMI 1705 - ITAT LUCKNOW</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. Specific disallowances were addressed, with relief granted on loss on account of damages, repair of plant &amp;amp; machinery, motor running expenses, and miscellaneous expenses. The Tribunal set aside the decision on disallowance of deduction for further consideration, allowing ground No. 3 for statistical purposes.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. Specific disallowances were addressed, with relief granted on loss on account of damages, repair of plant &amp;amp; machinery, motor running expenses, and miscellaneous expenses. The Tribunal set aside the decision on disallowance of deduction for further consideration, allowing ground No. 3 for statistical purposes.</description>
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