https://www.taxtmi.com/caselaws?id=65437 The Tribunal affirmed the CIT(A)'s decision to allow 100% depreciation on tankers and the depreciation claim on wind electricity generators for the assessment years 1996-97 and 1997-98. The Tribunal rejected the Revenue's arguments and upheld the CIT(A)'s findings that the assessee was entitled to the depreciation claims based on the evidence presented regarding the ownership and commissioning of the assets in question. en-us Fri, 23 Jul 2004 00:00:00 +0530 Wed, 27 Jun 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65437 The Tribunal affirmed the CIT(A)'s decision to allow 100% depreciation on tankers and the depreciation claim on wind electricity generators for the assessment years 1996-97 and 1997-98. The Tribunal rejected the Revenue's arguments and upheld the CIT(A)'s findings that the assessee was entitled to the depreciation claims based on the evidence presented regarding the ownership and commissioning of the assets in question. Case-Laws Income Tax Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65437