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    <title>1991 (4) TMI 173 - ITAT CHANDIGARH</title>
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    <description>The appeal was partly allowed with specific grounds being rejected or partly allowed based on detailed analysis and adherence to legal precedents and factual findings. Key issues included the deletion of additions for bonus paid in excess, expenses for preparing a feasibility report, and money spent on a feeder line. The Tribunal upheld decisions on allowance of depreciation on roads, loss on shares, and relief under Section 80J, while making adjustments to extra shift depreciation allowance and the computation of loss.</description>
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      <link>https://www.taxtmi.com/caselaws?id=61415</link>
      <description>The appeal was partly allowed with specific grounds being rejected or partly allowed based on detailed analysis and adherence to legal precedents and factual findings. Key issues included the deletion of additions for bonus paid in excess, expenses for preparing a feasibility report, and money spent on a feeder line. The Tribunal upheld decisions on allowance of depreciation on roads, loss on shares, and relief under Section 80J, while making adjustments to extra shift depreciation allowance and the computation of loss.</description>
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