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    <description>The Court held in favor of the appellant, setting aside the ITAT&#039;s decision disallowing cent percent depreciation for machineries used for pollution control. The Court found that the ITAT&#039;s reliance on a Google study without notifying the parties violated principles of natural justice. The appeals were remanded for fresh consideration, directing the ITAT to prioritize and dispose of them promptly, without awarding costs to either party.</description>
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