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    <description>The Tribunal allowed the miscellaneous application, rectifying the order in favor of the assessee based on the subsequent Supreme Court decision. The order was amended to dismiss the revenue&#039;s appeal and uphold the depreciation claim on the stock exchange membership card. This case highlights the impact of evolving legal interpretations and the authoritative nature of Supreme Court rulings on Tribunal decisions, resulting in a favorable outcome for the assessee.</description>
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      <description>The Tribunal allowed the miscellaneous application, rectifying the order in favor of the assessee based on the subsequent Supreme Court decision. The order was amended to dismiss the revenue&#039;s appeal and uphold the depreciation claim on the stock exchange membership card. This case highlights the impact of evolving legal interpretations and the authoritative nature of Supreme Court rulings on Tribunal decisions, resulting in a favorable outcome for the assessee.</description>
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