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    <title>2016 (11) TMI 1122 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes and dismissed the Revenue&#039;s appeal. It remanded the issue of expenditure classification back to the AO, allowed higher depreciation rates on civil work foundation and HT lines, dismissed the adjustment of the opening WDV of Windmill assets issue, and permitted interest expenses as business expenditure.</description>
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      <link>https://www.taxtmi.com/caselaws?id=335104</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes and dismissed the Revenue&#039;s appeal. It remanded the issue of expenditure classification back to the AO, allowed higher depreciation rates on civil work foundation and HT lines, dismissed the adjustment of the opening WDV of Windmill assets issue, and permitted interest expenses as business expenditure.</description>
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