https://www.taxtmi.com/caselaws?id=75600 HC dismissed the appeal and upheld the Tribunal's allowance of the assessee's additional depreciation claim for new windmills. Although lower authorities denied relief, finding the windmills served captive consumption and did not increase manufacturing capacity, the Tribunal - on authority favoring the assessee - found the claim valid because generation capacity rose over 50%. The HC found no reason to interfere with the Tribunal's decision and dismissed the Revenue's appeal. en-us Tue, 20 Oct 2009 00:00:00 +0530 Thu, 13 Nov 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75600 HC dismissed the appeal and upheld the Tribunal's allowance of the assessee's additional depreciation claim for new windmills. Although lower authorities denied relief, finding the windmills served captive consumption and did not increase manufacturing capacity, the Tribunal - on authority favoring the assessee - found the claim valid because generation capacity rose over 50%. The HC found no reason to interfere with the Tribunal's decision and dismissed the Revenue's appeal. Case-Laws Income Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75600