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    <description>The appellate tribunal partially allowed the appeal by directing the deletion of the ad hoc disallowance of depreciation on the car. It upheld the restriction of disallowance under section 14A to the extent of the exempt income earned. The tribunal also admitted the appeal for adjudication after condoning the delay in filing, providing justice for the appellant.</description>
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      <description>The appellate tribunal partially allowed the appeal by directing the deletion of the ad hoc disallowance of depreciation on the car. It upheld the restriction of disallowance under section 14A to the extent of the exempt income earned. The tribunal also admitted the appeal for adjudication after condoning the delay in filing, providing justice for the appellant.</description>
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