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2014 (4) TMI 180 - AT - Income TaxDepreciation claimed on parts of Wind Mill at rate of 80% - evacuation equipments - civil work of foundation - electrical supply line and others – CIT(A) deleted entire addition by allowing depreciation at rate of 80% - Held that:- all items are part and parcel of Wind Mills, as discussed in decisions relief on by ld. AR in his Written Submission - No reason to deviate from decision taken by ld. CIT(A) - Confirm impugned deletion and cannot allow appeal of revenue – Decided against Revenue.
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