https://www.taxtmi.com/caselaws?id=119942 Accelerated depreciation on windmills was denied because the assessee failed to prove that the devices were actually procured, transported, erected, commissioned and put to use before 31-3-1996. The record contained serious inconsistencies in transportation documents, and material from the transporter and supplier indicated delivery to another concern rather than to the assessee. Independent evidence also did not establish that electricity generation before the cut-off date came from the assessee's own windmills, especially where the certificates reflected pooled generation and apportionment among multiple owners. On these facts, the burden of proving actual installation and commissioning was not discharged, and 100% depreciation was held not allowable. en-us Tue, 12 Sep 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119942 Accelerated depreciation on windmills was denied because the assessee failed to prove that the devices were actually procured, transported, erected, commissioned and put to use before 31-3-1996. The record contained serious inconsistencies in transportation documents, and material from the transporter and supplier indicated delivery to another concern rather than to the assessee. Independent evidence also did not establish that electricity generation before the cut-off date came from the assessee's own windmills, especially where the certificates reflected pooled generation and apportionment among multiple owners. On these facts, the burden of proving actual installation and commissioning was not discharged, and 100% depreciation was held not allowable. Case-Laws Income Tax Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119942