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2010 (1) TMI 970 - ITAT CHENNAIExtract: .......ar under consideration, has satisfied the requirement of the second proviso to rule 5(1A) and therefore, is entitled to depreciation on wind mill as per Appendix I. The lower authorities have not taken a correct view on this issue. The orders of the lower authorities are set aside qua this issue. In the result the appeal of the assessee is allowed.
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