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    <title>2017 (3) TMI 202 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the assessee&#039;s appeals on the disallowance of depreciation, treatment of prepaid expenses, and prior period expenses. It upheld the deletion of the disallowance of lease rent and the method of revenue recognition. The additional ground for deduction of provision for bad and doubtful debts was remanded for fresh consideration. Appeals by the revenue were dismissed.</description>
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      <description>The tribunal allowed the assessee&#039;s appeals on the disallowance of depreciation, treatment of prepaid expenses, and prior period expenses. It upheld the deletion of the disallowance of lease rent and the method of revenue recognition. The additional ground for deduction of provision for bad and doubtful debts was remanded for fresh consideration. Appeals by the revenue were dismissed.</description>
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