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    <title>2015 (12) TMI 394 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the disallowance of depreciation claimed on a Wind Mill and interest expenses due to non-deduction of TDS, dismissing the assessee&#039;s appeal. The ownership of the Wind Mill had not effectively transferred to the assessee, and necessary documentation for non-deduction of TDS was not provided. The decision was in line with previous case law and was pronounced in Ahmedabad on October 25, 2015.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269090</link>
      <description>The Tribunal upheld the disallowance of depreciation claimed on a Wind Mill and interest expenses due to non-deduction of TDS, dismissing the assessee&#039;s appeal. The ownership of the Wind Mill had not effectively transferred to the assessee, and necessary documentation for non-deduction of TDS was not provided. The decision was in line with previous case law and was pronounced in Ahmedabad on October 25, 2015.</description>
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