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    <description>The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order. The Court held that the substantial questions of law raised by the Revenue regarding depreciation claim and carry forward of deficit claim were not valid as they had been previously settled by the High Court&#039;s decisions. Consequently, the appeal was dismissed with no order as to costs.</description>
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      <description>The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order. The Court held that the substantial questions of law raised by the Revenue regarding depreciation claim and carry forward of deficit claim were not valid as they had been previously settled by the High Court&#039;s decisions. Consequently, the appeal was dismissed with no order as to costs.</description>
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