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    <title>2019 (2) TMI 1511 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee was partly allowed. The Tribunal deleted the additions related to legal and professional fees and sub-leasing fees, allowed the higher depreciation rate on UPS, and restricted the disallowance under Section 14A to the amount already disallowed by the assessee. The addition of Rs. 34,36,000/- on account of government fees was sustained as conceded by the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375884</link>
      <description>The appeal filed by the assessee was partly allowed. The Tribunal deleted the additions related to legal and professional fees and sub-leasing fees, allowed the higher depreciation rate on UPS, and restricted the disallowance under Section 14A to the amount already disallowed by the assessee. The addition of Rs. 34,36,000/- on account of government fees was sustained as conceded by the assessee.</description>
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