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    <title>2016 (8) TMI 46 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for all assessment years. It upheld the allocation of common expenses between rental and service income, disallowance of depreciation on capitalized lease rent, and disallowance of additional depreciation on the DG set. The charging of interest under Section 234B was deemed consequential.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330662</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeals for all assessment years. It upheld the allocation of common expenses between rental and service income, disallowance of depreciation on capitalized lease rent, and disallowance of additional depreciation on the DG set. The charging of interest under Section 234B was deemed consequential.</description>
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