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    <title>2019 (4) TMI 690 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, reversing the addition of depreciation of Rs. 1,96,10,677 and restricting the disallowance under section 14A to Rs. 2,70,481, based on the substantial share capital and reserves of the assessee compared to the investment amount.</description>
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