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    <title>2016 (6) TMI 1348 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, directing the AO to reassess the disallowances in a manner consistent with the actual usage and necessity of the expenses and depreciation for the appellant&#039;s business activities. The disallowance of repairs and maintenance expenses was upheld partially for properties let out, disallowance of administrative expenses was deleted, and the disallowance of depreciation was also deleted, providing relief to the appellant.</description>
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      <description>The Tribunal partially allowed the appeal, directing the AO to reassess the disallowances in a manner consistent with the actual usage and necessity of the expenses and depreciation for the appellant&#039;s business activities. The disallowance of repairs and maintenance expenses was upheld partially for properties let out, disallowance of administrative expenses was deleted, and the disallowance of depreciation was also deleted, providing relief to the appellant.</description>
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