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    <title>2020 (12) TMI 411 - ITAT SURAT</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the disallowance of depreciation and the claim under section 11(1)(a) of the Act. The decisions were supported by consistent rulings in the assessee&#039;s previous cases, specific judgments, and recent amendments to the law. The Tribunal held that the disallowed depreciation and the claim under section 11(1)(a) were permissible based on relevant legal provisions and precedents.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the disallowance of depreciation and the claim under section 11(1)(a) of the Act. The decisions were supported by consistent rulings in the assessee&#039;s previous cases, specific judgments, and recent amendments to the law. The Tribunal held that the disallowed depreciation and the claim under section 11(1)(a) were permissible based on relevant legal provisions and precedents.</description>
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