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    <title>2017 (5) TMI 1497 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the appeal, affirming the Tribunal&#039;s decision on all issues raised in the case, including the interpretation of provisions related to bad debts, foreign exchange fluctuation, disallowance of depreciation, and compliance with accounting principles for computing book profits under Section 115JB of the Income Tax Act. The court ruled in favor of the assessee on various issues, citing relevant precedents to support its decision.</description>
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      <description>The High Court dismissed the appeal, affirming the Tribunal&#039;s decision on all issues raised in the case, including the interpretation of provisions related to bad debts, foreign exchange fluctuation, disallowance of depreciation, and compliance with accounting principles for computing book profits under Section 115JB of the Income Tax Act. The court ruled in favor of the assessee on various issues, citing relevant precedents to support its decision.</description>
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