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    <title>2023 (1) TMI 962 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal in favor of the assessee, directing the deletion of the disallowance of depreciation on goodwill amounting to Rs. 1,02,00,357. The decision was based on the consistency of facts and the precedent set in the assessee&#039;s own case for the previous assessment year. The Tribunal set aside the CIT(A)&#039;s findings and instructed the AO to delete the disallowance. The appeal was allowed on 04/01/2023 at Ahmedabad.</description>
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      <title>2023 (1) TMI 962 - ITAT AHMEDABAD</title>
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      <description>The Tribunal allowed the appeal in favor of the assessee, directing the deletion of the disallowance of depreciation on goodwill amounting to Rs. 1,02,00,357. The decision was based on the consistency of facts and the precedent set in the assessee&#039;s own case for the previous assessment year. The Tribunal set aside the CIT(A)&#039;s findings and instructed the AO to delete the disallowance. The appeal was allowed on 04/01/2023 at Ahmedabad.</description>
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