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    <title>2019 (11) TMI 699 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee on issues related to depreciation on goodwill, excess depreciation on printer and scanner, deduction u/s 80IA for steam generated, and disallowed the Revenue&#039;s appeals on these grounds. However, the Tribunal upheld the AO&#039;s disallowance under Section 14A r.w.r. 8D, with a minor adjustment. The Tribunal provided detailed directions on each issue, partially allowing both the Revenue&#039;s appeals and the assessee&#039;s cross objections, ensuring compliance with legal provisions and past judicial decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=388450</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee on issues related to depreciation on goodwill, excess depreciation on printer and scanner, deduction u/s 80IA for steam generated, and disallowed the Revenue&#039;s appeals on these grounds. However, the Tribunal upheld the AO&#039;s disallowance under Section 14A r.w.r. 8D, with a minor adjustment. The Tribunal provided detailed directions on each issue, partially allowing both the Revenue&#039;s appeals and the assessee&#039;s cross objections, ensuring compliance with legal provisions and past judicial decisions.</description>
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