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    <title>2018 (10) TMI 2000 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the assessee&#039;s claim for weighted deduction on R&amp;amp;D expenditure, directing the Assessing Officer to allow the balance of additional depreciation. Disallowances on additional depreciation for electrical installation and logistic service charges were upheld. The Tribunal dismissed the Revenue&#039;s contentions on proportionate disallowance under Section 10B and depreciation rate on UPS. The assessee&#039;s appeal was partly allowed, while the Revenue&#039;s appeal was dismissed.</description>
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      <title>2018 (10) TMI 2000 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=308800</link>
      <description>The Tribunal allowed the assessee&#039;s claim for weighted deduction on R&amp;amp;D expenditure, directing the Assessing Officer to allow the balance of additional depreciation. Disallowances on additional depreciation for electrical installation and logistic service charges were upheld. The Tribunal dismissed the Revenue&#039;s contentions on proportionate disallowance under Section 10B and depreciation rate on UPS. The assessee&#039;s appeal was partly allowed, while the Revenue&#039;s appeal was dismissed.</description>
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      <pubDate>Mon, 01 Oct 2018 00:00:00 +0530</pubDate>
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