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    <title>2019 (10) TMI 1519 - ITAT SURAT</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee on the disallowance of depreciation on intangible assets and the exclusion of certain incomes from section 10B deductions. The Tribunal also partly upheld the reallocation of common expenses, directing adjustments based on turnover ratios and prior decisions.</description>
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