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    <title>2018 (5) TMI 758 - ITAT MUMBAI</title>
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    <description>The tribunal upheld the CIT(A)&#039;s decision to allow depreciation for civil work at the same rate as windmills, based on previous tribunal rulings and the essential role of civil work in wind energy generation. The tribunal&#039;s analysis considered the legal implications of the company name change and ensured consistency in the legal process. The Revenue&#039;s appeal was dismissed for both assessment years, emphasizing the binding nature of tribunal decisions in favor of the assessee.</description>
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      <description>The tribunal upheld the CIT(A)&#039;s decision to allow depreciation for civil work at the same rate as windmills, based on previous tribunal rulings and the essential role of civil work in wind energy generation. The tribunal&#039;s analysis considered the legal implications of the company name change and ensured consistency in the legal process. The Revenue&#039;s appeal was dismissed for both assessment years, emphasizing the binding nature of tribunal decisions in favor of the assessee.</description>
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