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    <description>The High Court declined to interfere in the case regarding the disallowance of depreciation on intangible assets for the assessment year 2012-2013. The Court emphasized the petitioner&#039;s failure to exhaust the statutory appellate remedy by not appealing to the Appellate Authority. The Court disposed of the writ petition, granting the petitioner liberty to file an appeal within two weeks. The Court refrained from expressing views on the contentions raised, leaving the decision to the Appellate Authority.</description>
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      <description>The High Court declined to interfere in the case regarding the disallowance of depreciation on intangible assets for the assessment year 2012-2013. The Court emphasized the petitioner&#039;s failure to exhaust the statutory appellate remedy by not appealing to the Appellate Authority. The Court disposed of the writ petition, granting the petitioner liberty to file an appeal within two weeks. The Court refrained from expressing views on the contentions raised, leaving the decision to the Appellate Authority.</description>
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