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    <title>2013 (8) TMI 1027 - ITAT RAJKOT</title>
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    <description>The Tribunal partly allowed the appeals, addressing issues related to disallowance of depreciation on pipelines and telecom system for multiple assessment years. It upheld disallowance of prior period expenses and lump sum disallowance of expenses due to lack of evidence. The decision was based on detailed analysis of arguments and previous rulings, with the Tribunal declining to interfere with the CIT(A)&#039;s decisions in most instances.</description>
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