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    <title>2013 (10) TMI 1569 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, permitting the claim of bad debt related to TDS and disallowing the lease rental paid by the assessee. It also allowed the claim of depreciation on additional custom duty while deleting the addition of notional interest on a loan to a subsidiary. The department&#039;s appeal regarding the deletion of addition on lease rent for TATA assets was dismissed. The order was pronounced on 04-10-2013.</description>
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      <link>https://www.taxtmi.com/caselaws?id=307656</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, permitting the claim of bad debt related to TDS and disallowing the lease rental paid by the assessee. It also allowed the claim of depreciation on additional custom duty while deleting the addition of notional interest on a loan to a subsidiary. The department&#039;s appeal regarding the deletion of addition on lease rent for TATA assets was dismissed. The order was pronounced on 04-10-2013.</description>
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