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    <title>2012 (2) TMI 582 - ITAT DELHI</title>
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    <description>The Tribunal upheld the disallowance of filing fee to ROC as a capital expense, dismissing the assessee&#039;s claim. However, the Tribunal allowed the appeal partially for statistical purposes regarding the disallowance of expenses on moulds &amp;amp; dies, remanding the issue back to CIT(A) for further consideration based on additional evidence provided by the assessee.</description>
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      <description>The Tribunal upheld the disallowance of filing fee to ROC as a capital expense, dismissing the assessee&#039;s claim. However, the Tribunal allowed the appeal partially for statistical purposes regarding the disallowance of expenses on moulds &amp;amp; dies, remanding the issue back to CIT(A) for further consideration based on additional evidence provided by the assessee.</description>
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