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    <title>2023 (7) TMI 1140 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for A.Ys 2011-12, 2012-13, and 2013-14, directing the Assessing Officer to reconsider and make suitable adjustments in various disallowances including royalty payments and R&amp;amp;D cess. The Tribunal upheld the disallowance of depreciation and interest on unsecured loans due to lack of supporting documentation. The appeals filed by the Revenue for the mentioned assessment years were dismissed.</description>
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