https://www.taxtmi.com/caselaws?id=233768 The Tribunal concluded that electricity generated by the windmill constitutes an article or goods, allowing the appellant's claim on this part. However, the Tribunal upheld the CIT(A)'s decision to deny additional depreciation, stating it is only allowable if the assessee was engaged in manufacturing or production prior to installation, which was not the case for the appellant. Consequently, the appeal was dismissed, confirming the denial of additional depreciation and upholding the income assessed by the AO. The Tribunal's order was pronounced on May 1, 2013. en-us Wed, 01 May 2013 00:00:00 +0530 Wed, 15 May 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233768 The Tribunal concluded that electricity generated by the windmill constitutes an article or goods, allowing the appellant's claim on this part. However, the Tribunal upheld the CIT(A)'s decision to deny additional depreciation, stating it is only allowable if the assessee was engaged in manufacturing or production prior to installation, which was not the case for the appellant. Consequently, the appeal was dismissed, confirming the denial of additional depreciation and upholding the income assessed by the AO. The Tribunal's order was pronounced on May 1, 2013. Case-Laws Income Tax Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233768