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    <description>The Tribunal upheld the CIT(A) order in favor of the assessee, allowing depreciation on road and tolled road, debenture issue expenses, and providing consequential relief under Section 234 B &amp;amp; C. The decisions were based on legal precedents and agreements with the Government, ensuring a fair outcome for the parties involved.</description>
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      <description>The Tribunal upheld the CIT(A) order in favor of the assessee, allowing depreciation on road and tolled road, debenture issue expenses, and providing consequential relief under Section 234 B &amp;amp; C. The decisions were based on legal precedents and agreements with the Government, ensuring a fair outcome for the parties involved.</description>
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