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    <title>2016 (6) TMI 1393 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on most grounds, including the deletion of additions for unearned income, networking and communication costs, and ESOP expenses. It also confirmed the allowance of depreciation on goodwill and the treatment of certain expenses as not subject to TDS. However, the Tribunal remitted the issues of recruitment expenses and the treatment of profit on the IP/VPN business sale back to the Assessing Officer for further examination. The appeals were partly allowed for statistical purposes.</description>
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