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    <title>2012 (9) TMI 1181 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to allow depreciation on intangible assets and delete the disallowance of expenditure under section 14A. The issue of foreign travel expenses was remitted back to the AO for further verification. Appeals for various assessment years were dismissed except for AY 2003-04 and 2004-05, which were partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to allow depreciation on intangible assets and delete the disallowance of expenditure under section 14A. The issue of foreign travel expenses was remitted back to the AO for further verification. Appeals for various assessment years were dismissed except for AY 2003-04 and 2004-05, which were partly allowed for statistical purposes.</description>
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