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    <description>The appeal regarding the addition of interest on the loan was allowed for statistical purposes, with instructions to the AO to reconsider the issue based on the Government of West Bengal&#039;s confirmation. The appeal regarding the excess depreciation claim was dismissed, upholding the CIT(A)&#039;s decision to allow the depreciation based on previous ITAT orders.</description>
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      <description>The appeal regarding the addition of interest on the loan was allowed for statistical purposes, with instructions to the AO to reconsider the issue based on the Government of West Bengal&#039;s confirmation. The appeal regarding the excess depreciation claim was dismissed, upholding the CIT(A)&#039;s decision to allow the depreciation based on previous ITAT orders.</description>
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