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    <title>2010 (2) TMI 1179 - ITAT MUMBAI</title>
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    <description>The appeals by the assessee and revenue were dismissed by the Tribunal on 12th February 2010. The disallowance of depreciation on the BSE Card was upheld, citing a decision by the Hon&#039;ble Bombay High Court. Additionally, the deletion of interest paid to SEBI was supported, with the Tribunal affirming the decision of the Learned CIT (A) based on actual payment under section 43B. The judgment provided detailed reasoning on both issues, ultimately resulting in the dismissal of both appeals.</description>
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      <description>The appeals by the assessee and revenue were dismissed by the Tribunal on 12th February 2010. The disallowance of depreciation on the BSE Card was upheld, citing a decision by the Hon&#039;ble Bombay High Court. Additionally, the deletion of interest paid to SEBI was supported, with the Tribunal affirming the decision of the Learned CIT (A) based on actual payment under section 43B. The judgment provided detailed reasoning on both issues, ultimately resulting in the dismissal of both appeals.</description>
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