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    <title>2022 (5) TMI 192 - ITAT RAIPUR</title>
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    <description>The Tribunal allowed the appeal in favor of the charitable society regarding the allowability of depreciation on assets, directing the deletion of the disallowance. The issue of disallowance of carrying forward excess application of funds was not adjudicated as it was not pressed by the appellant during the virtual hearing.</description>
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