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    <title>2020 (4) TMI 816 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals for AYs 2012-13, 2013-14, and 2014-15, upholding the CIT(A)&#039;s decisions on disallowances related to additional depreciation, higher depreciation on UPS, printers, and scanners, payments to non-residents, and employees&#039; contribution to ESI. The Tribunal partly allowed the assessee&#039;s appeals for the same assessment years, remitting the issue of additional disallowances under Section 14A read with Rule 8D back to the AO for fresh examination and recomputation.</description>
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