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    <title>2018 (4) TMI 1059 - ITAT KOLKATA</title>
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    <description>The revenue&#039;s appeal for the assessment year 2009-10 was allowed, as the tribunal found that the CIT(A) did not have the power to direct the AO to verify certain facts. The assessee&#039;s cross objection for the same year was allowed for statistical purposes. In the assessment year 2012-13, the assessee&#039;s appeal was partly allowed, with the tribunal allowing depreciation on both tangible and intangible assets. However, the revenue&#039;s appeal for the same year was dismissed.</description>
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      <description>The revenue&#039;s appeal for the assessment year 2009-10 was allowed, as the tribunal found that the CIT(A) did not have the power to direct the AO to verify certain facts. The assessee&#039;s cross objection for the same year was allowed for statistical purposes. In the assessment year 2012-13, the assessee&#039;s appeal was partly allowed, with the tribunal allowing depreciation on both tangible and intangible assets. However, the revenue&#039;s appeal for the same year was dismissed.</description>
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