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    <title>2021 (10) TMI 64 - ITAT DELHI</title>
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    <description>The Tribunal dismissed all appeals filed by the Revenue for the assessment years 2012-13, 2013-14, and 2014-15, upholding the Ld. CIT(A)&#039;s decisions to delete the additions related to depreciation on intangible assets, loss on the sale of fertilizer bonds, depreciation on spare machinery parts, and expenses on vehicle repair and maintenance. The Tribunal&#039;s decisions were based on consistent findings from earlier years and a lack of contrary evidence from the Revenue.</description>
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