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    <description>The Tribunal dismissed the assessee&#039;s appeal for A.Y. 2004-05, upholding the decisions of the CIT(A) on all grounds, including the disallowance of depreciation on Business Development Rights, the disallowance of claim for set off of brought forward losses, and the disallowance of Market Intelligence Collection Charges. The order was pronounced on 5th May, 2017.</description>
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