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    <description>The appeal was partly allowed with the Tribunal reversing the decision on additional depreciation for electrification, upholding the disallowance on machinery based on judicial discipline, and remanding the disallowance under section 14A for fresh consideration by the Assessing Officer.</description>
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      <description>The appeal was partly allowed with the Tribunal reversing the decision on additional depreciation for electrification, upholding the disallowance on machinery based on judicial discipline, and remanding the disallowance under section 14A for fresh consideration by the Assessing Officer.</description>
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