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    <title>2016 (5) TMI 1327 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal for A.Y. 2001-02, granting the assessee eligibility for deduction under section 10A and rejecting the applicability of section 10A(9). For A.Y. 2007-08, the Tribunal allowed the appeal for statistical purposes, admitting additional evidence and setting aside the matter for fresh adjudication. The rate of depreciation issue was also remanded to the A.O. for reconsideration.</description>
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      <description>The Tribunal partly allowed the appeal for A.Y. 2001-02, granting the assessee eligibility for deduction under section 10A and rejecting the applicability of section 10A(9). For A.Y. 2007-08, the Tribunal allowed the appeal for statistical purposes, admitting additional evidence and setting aside the matter for fresh adjudication. The rate of depreciation issue was also remanded to the A.O. for reconsideration.</description>
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