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    <title>2014 (7) TMI 1152 - ITAT JAIPUR</title>
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    <description>The ITAT dismissed the Revenue&#039;s appeal challenging the deletion of excess depreciation claimed by the assessee on the wind mill plant, allowing 80% depreciation on the composite project. Additionally, the ITAT sided with the assessee in the cross objection, overturning the disallowance of collection service charges for credit card payments, stating that TDS under Section 194H was not applicable. The decision was made on 25/07/2014.</description>
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      <title>2014 (7) TMI 1152 - ITAT JAIPUR</title>
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      <description>The ITAT dismissed the Revenue&#039;s appeal challenging the deletion of excess depreciation claimed by the assessee on the wind mill plant, allowing 80% depreciation on the composite project. Additionally, the ITAT sided with the assessee in the cross objection, overturning the disallowance of collection service charges for credit card payments, stating that TDS under Section 194H was not applicable. The decision was made on 25/07/2014.</description>
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