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    <title>2008 (8) TMI 944 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court held that the department cannot restrict depreciation to 50% on assets. The appellant&#039;s appeal was disposed of, and the argument on Section 14A of the Act was not considered as it was not raised before the tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=187978</link>
      <description>The Bombay High Court held that the department cannot restrict depreciation to 50% on assets. The appellant&#039;s appeal was disposed of, and the argument on Section 14A of the Act was not considered as it was not raised before the tribunal.</description>
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