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    <title>2015 (12) TMI 1689 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in a tax case, dismissing the Department&#039;s appeal. The deletions and allowances made by the CIT(A) were affirmed, including the treatment of processing charges paid to SBI, clearing house charges, eligibility of a branch for deduction, 100% depreciation on wooden partitions, and non-deduction of tax on interest paid to Jammu Development Authority. The Tribunal&#039;s ruling was based on the correct application of legal provisions and precedents, supporting the CIT(A)&#039;s conclusions on all disputed issues.</description>
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