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    <description>The High Court upheld the Tribunal&#039;s decision to allow depreciation on Pollution Control Equipments, based on expert opinion and the integral role of the equipment in the plant. The Court dismissed the appeal, affirming the correctness of the depreciation allowed and finding no grounds for interference.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to allow depreciation on Pollution Control Equipments, based on expert opinion and the integral role of the equipment in the plant. The Court dismissed the appeal, affirming the correctness of the depreciation allowed and finding no grounds for interference.</description>
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