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2013 (1) TMI 967 - ITAT CHANDIGARH
Extract:
.......te on the transmission lines which again are part and parcel of the windmill. Upholding the order of the CIT (Appeals) we dismiss ground No.3 raised by the Revenue. 34. In the result, the appeal of the Revenue is partly allowed and the Cross Objection filed by the assessee is allowed. Order Pronounced in the Open Court on 17th day of January, 2013.