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2014 (2) TMI 376 - GUJARAT HIGH COURTDepreciation on plant and machinery - Held that:- The Tribunal ought to have decided the issue at that level and there was no need of second remand - The assessee has no new material to produce before the CIT (Appeals) in connection with its claim - The Tribunal in the impugned judgment has granted additional opportunity to the assessee to produce material on record regarding connectivity of the new unit and the production of soda ash and other material with the aid of such machinery - The Tribunal is requested to decide afresh the issues on the basis of the existing material - Decided in favour of petitioner.
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