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    <title>2023 (7) TMI 995 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes. The primary issue of depreciation on the Solar Power Plant was remanded to the AO for verification to determine if the office is part of the factory building and if the electricity generated is used for factory purposes. The Tribunal emphasized the importance of this verification for allowing depreciation.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes. The primary issue of depreciation on the Solar Power Plant was remanded to the AO for verification to determine if the office is part of the factory building and if the electricity generated is used for factory purposes. The Tribunal emphasized the importance of this verification for allowing depreciation.</description>
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