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    <title>2018 (6) TMI 89 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, granting the deduction under Section 80IA for the construction activities related to the B.T. Road Project. It directed the consideration of net interest for deduction calculation and permitted higher depreciation on commercial vehicles used in the project. The apportionment of expenses and depreciation was upheld with adjustments in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, granting the deduction under Section 80IA for the construction activities related to the B.T. Road Project. It directed the consideration of net interest for deduction calculation and permitted higher depreciation on commercial vehicles used in the project. The apportionment of expenses and depreciation was upheld with adjustments in favor of the assessee.</description>
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