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2003 (5) TMI 469 - AT - Income TaxExtract: .......at the rate of 30 per cent is applicable to generators that run on wind energy or other renewable energy device and rejected the claim of the appellant. In our opinion and on the facts of the present case, no interference is called for with the orders of the authorities and we uphold the orders. 13. In the result, the appeal fails and is dismissed.
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