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    <title>2011 (2) TMI 1401 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed all three appeals of the assessee, directing the Assessing Officer to allow the claims for depreciation for charitable institutions. The decision was based on precedents from the Bombay High Court and the Punjab &amp;amp; Haryana High Court, which supported allowing depreciation claims for charitable institutions. The Tribunal found no contrary material or higher court decisions presented by the Department to dispute these precedents.</description>
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      <description>The Tribunal allowed all three appeals of the assessee, directing the Assessing Officer to allow the claims for depreciation for charitable institutions. The decision was based on precedents from the Bombay High Court and the Punjab &amp;amp; Haryana High Court, which supported allowing depreciation claims for charitable institutions. The Tribunal found no contrary material or higher court decisions presented by the Department to dispute these precedents.</description>
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