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    <title>2016 (5) TMI 410 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to allow the claimed depreciation on the tank lorry, delete the disallowance of interest on the advance, and delete the disallowance on shortage in diesel. The Tribunal emphasized the importance of consistency in the Revenue&#039;s approach and upheld the principles of law in each issue addressed.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to allow the claimed depreciation on the tank lorry, delete the disallowance of interest on the advance, and delete the disallowance on shortage in diesel. The Tribunal emphasized the importance of consistency in the Revenue&#039;s approach and upheld the principles of law in each issue addressed.</description>
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