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    <description>The appeal of the Revenue was dismissed, and the Cross Objections of the assessee were partly allowed. The Tribunal upheld the higher depreciation rate for windmill-related civil work and installation, allowed depreciation on written-off mobiles, and directed a re-computation of interest expenditure in line with the project completion method.</description>
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      <description>The appeal of the Revenue was dismissed, and the Cross Objections of the assessee were partly allowed. The Tribunal upheld the higher depreciation rate for windmill-related civil work and installation, allowed depreciation on written-off mobiles, and directed a re-computation of interest expenditure in line with the project completion method.</description>
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