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    <title>2014 (9) TMI 1196 - ITAT DELHI</title>
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    <description>The appeal in ITA No. 2509/Del/2008 was allowed, confirming that advance against depreciation cannot be added to normal income. The appeal in ITA No. 2618/Del/2008 was partly allowed, recognizing tariff adjustments as ascertained liabilities. The appeal in ITA No. 3681/Del/2008 was dismissed concerning provisions for doubtful debts. The Tribunal upheld decisions based on legal precedents and reversed some due to retrospective amendments.</description>
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      <description>The appeal in ITA No. 2509/Del/2008 was allowed, confirming that advance against depreciation cannot be added to normal income. The appeal in ITA No. 2618/Del/2008 was partly allowed, recognizing tariff adjustments as ascertained liabilities. The appeal in ITA No. 3681/Del/2008 was dismissed concerning provisions for doubtful debts. The Tribunal upheld decisions based on legal precedents and reversed some due to retrospective amendments.</description>
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