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    <description>The High Court dismissed the appeal by the revenue, upholding the Tribunal&#039;s decision to allow the depreciation claimed by the assessee on the civil foundation and electric turbine generator for the wind mill. The Court also found no dispute regarding the rate of depreciation applicable to the assessee, thus upholding the Tribunal&#039;s decision on this issue as well.</description>
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      <description>The High Court dismissed the appeal by the revenue, upholding the Tribunal&#039;s decision to allow the depreciation claimed by the assessee on the civil foundation and electric turbine generator for the wind mill. The Court also found no dispute regarding the rate of depreciation applicable to the assessee, thus upholding the Tribunal&#039;s decision on this issue as well.</description>
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