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    <title>2018 (7) TMI 1554 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on depreciation and partial disallowance under Section 14A but remanded the issues of Section 80JJAA deduction, prior period expenses, and foreign exchange loss back to the Assessing Officer for further verification. The Cross Objections filed by the assessee regarding higher depreciation on energy-saving devices were dismissed. The appeals were partly allowed for statistical purposes, ensuring a thorough review and adherence to legal standards.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on depreciation and partial disallowance under Section 14A but remanded the issues of Section 80JJAA deduction, prior period expenses, and foreign exchange loss back to the Assessing Officer for further verification. The Cross Objections filed by the assessee regarding higher depreciation on energy-saving devices were dismissed. The appeals were partly allowed for statistical purposes, ensuring a thorough review and adherence to legal standards.</description>
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