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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all grounds. The judgment supported the assessee&#039;s claims for higher depreciation rates on wind electric generators, computers used in manufacturing, and chlorine tonners, based on precedents from higher courts. The Tribunal emphasized adherence to legal interpretations and factual assessments aligned with established judicial decisions.</description>
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