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    <description>The Tribunal held that the revision under section 263 of the Income Tax Act was impermissible regarding the depreciation claim on the right to collect toll as an intangible asset. The revision order was quashed, and the appeal of the assessee was allowed.</description>
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      <description>The Tribunal held that the revision under section 263 of the Income Tax Act was impermissible regarding the depreciation claim on the right to collect toll as an intangible asset. The revision order was quashed, and the appeal of the assessee was allowed.</description>
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