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    <title>2023 (4) TMI 84 - ITAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, upholding the disallowances of administrative expenses and excess depreciation on Robotix Kits while dismissing the appeal regarding the disallowance of prior period depreciation. The judgment emphasized the importance of providing supporting details for expenses and aligning depreciation claims with the relevant assessment year.</description>
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      <description>The Tribunal partially allowed the appeal, upholding the disallowances of administrative expenses and excess depreciation on Robotix Kits while dismissing the appeal regarding the disallowance of prior period depreciation. The judgment emphasized the importance of providing supporting details for expenses and aligning depreciation claims with the relevant assessment year.</description>
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