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    <description>The Tribunal dismissed the denial of depreciation on fixed assets and the addition of liability written off under section 28(iv) of the IT Act. The issue of computation of deduction under section 10A was remitted back to the Assessing Officer for further examination, as it was not raised before the CIT(A). The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal dismissed the denial of depreciation on fixed assets and the addition of liability written off under section 28(iv) of the IT Act. The issue of computation of deduction under section 10A was remitted back to the Assessing Officer for further examination, as it was not raised before the CIT(A). The appeal was partly allowed for statistical purposes.</description>
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