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    <title>2012 (1) TMI 238 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the decision of the ld CIT(A) to disallow the addition made by the AO on account of excess claim of depreciation on Wind Turbine. Citing previous rulings and the integral nature of related items to the windmill, the Tribunal found no fault in the deletion of the addition. Consequently, the Tribunal dismissed the revenue&#039;s appeal, affirming the direction to allow depreciation.</description>
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      <description>The Tribunal upheld the decision of the ld CIT(A) to disallow the addition made by the AO on account of excess claim of depreciation on Wind Turbine. Citing previous rulings and the integral nature of related items to the windmill, the Tribunal found no fault in the deletion of the addition. Consequently, the Tribunal dismissed the revenue&#039;s appeal, affirming the direction to allow depreciation.</description>
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