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    <description>The Tribunal allowed the appeal by the assessee, setting aside the Commissioner of Income Tax (Appeals) order and holding that the assessee is eligible for additional depreciation under Section 32(1)(iia) of the Act.</description>
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      <description>The Tribunal allowed the appeal by the assessee, setting aside the Commissioner of Income Tax (Appeals) order and holding that the assessee is eligible for additional depreciation under Section 32(1)(iia) of the Act.</description>
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