https://www.taxtmi.com/caselaws?id=240708 The High Court upheld the ITAT's decision regarding the eligibility for additional depreciation on a wind electric generator under Section 32(1)(iia) of the Income Tax Act. The Court found no error in the ITAT's ruling, supporting the assessee's entitlement to the deduction and dismissing the revenue's appeal. The judgment affirmed the deletion of the disallowance, concluding that no substantial question of law arose from the case. en-us Mon, 02 Dec 2013 00:00:00 +0530 Tue, 10 Dec 2013 08:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240708 The High Court upheld the ITAT's decision regarding the eligibility for additional depreciation on a wind electric generator under Section 32(1)(iia) of the Income Tax Act. The Court found no error in the ITAT's ruling, supporting the assessee's entitlement to the deduction and dismissing the revenue's appeal. The judgment affirmed the deletion of the disallowance, concluding that no substantial question of law arose from the case. Case-Laws Income Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240708