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    <title>2013 (1) TMI 792 - ITAT PUNE</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of depreciation on wind mills for assessment year 2008-09. The Tribunal based its decision on the precedent set in a previous Tribunal order for A.Y. 2007-08, emphasizing the integral nature of foundation and erection costs to wind mills. The disallowance of excess depreciation and the eligibility of certain components for higher depreciation rates were key factors in the Tribunal&#039;s decision. No detailed arguments or outcomes specific to the vehicle depreciation issue raised by the appellant were provided in the judgment.</description>
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    <pubDate>Wed, 30 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (1) TMI 792 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=177776</link>
      <description>The Appellate Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of depreciation on wind mills for assessment year 2008-09. The Tribunal based its decision on the precedent set in a previous Tribunal order for A.Y. 2007-08, emphasizing the integral nature of foundation and erection costs to wind mills. The disallowance of excess depreciation and the eligibility of certain components for higher depreciation rates were key factors in the Tribunal&#039;s decision. No detailed arguments or outcomes specific to the vehicle depreciation issue raised by the appellant were provided in the judgment.</description>
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      <pubDate>Wed, 30 Jan 2013 00:00:00 +0530</pubDate>
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