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    <description>The court ruled in favor of the assessee, allowing a 15% depreciation rate for the lift and a 50% weighted deduction for export-related staff expenses. However, expenditures on attestation and legalisation of export invoices were deemed ineligible for weighted deduction. The court referenced relevant case law and previous decisions to support its conclusions.</description>
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      <description>The court ruled in favor of the assessee, allowing a 15% depreciation rate for the lift and a 50% weighted deduction for export-related staff expenses. However, expenditures on attestation and legalisation of export invoices were deemed ineligible for weighted deduction. The court referenced relevant case law and previous decisions to support its conclusions.</description>
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