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    <description>The Tribunal allowed the appeal partly, permitting higher depreciation claim on a new commercial vehicle without RTO registration, citing CBDT notification. The Tribunal remanded the issue of disallowance of interest for verification of own funds exceeding investments without earning interest, based on the balance sheet. The unpressed ground of additional agricultural expenses was dismissed.</description>
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      <description>The Tribunal allowed the appeal partly, permitting higher depreciation claim on a new commercial vehicle without RTO registration, citing CBDT notification. The Tribunal remanded the issue of disallowance of interest for verification of own funds exceeding investments without earning interest, based on the balance sheet. The unpressed ground of additional agricultural expenses was dismissed.</description>
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