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    <description>ITAT HYDERABAD held that the SC precedent on depreciation of goodwill directly applied and, following that binding authority, allowed depreciation on goodwill in favour of the assessee. The Tribunal found no need to remit the matter to the AO since no further verification of the legal question was required, and therefore allowed the assessee&#039;s appeal.</description>
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      <description>ITAT HYDERABAD held that the SC precedent on depreciation of goodwill directly applied and, following that binding authority, allowed depreciation on goodwill in favour of the assessee. The Tribunal found no need to remit the matter to the AO since no further verification of the legal question was required, and therefore allowed the assessee&#039;s appeal.</description>
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