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    <title>1992 (8) TMI 41 - GUJARAT High Court</title>
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    <description>The court ruled in favor of the assessee regarding bonus payments and the loan agreement repayment period. However, the Revenue prevailed on the issues of listing fees expenditure, classification of rental income, and depreciation on the rented factory building. The court declined to answer the question on listing fees expenditure, recommending a re-examination in light of a relevant circular.</description>
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      <description>The court ruled in favor of the assessee regarding bonus payments and the loan agreement repayment period. However, the Revenue prevailed on the issues of listing fees expenditure, classification of rental income, and depreciation on the rented factory building. The court declined to answer the question on listing fees expenditure, recommending a re-examination in light of a relevant circular.</description>
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