https://www.taxtmi.com/caselaws?id=241488 The Tribunal upheld the Commissioner's decision allowing the assessee to claim depreciation at 80% on windmills, dismissing the Revenue's appeal. The Tribunal found no valid grounds to deviate from the Commissioner's ruling, citing a lack of distinguishing features. The assessee's claim for excess depreciation and filing fees disallowance was rejected, affirming the Commissioner's order for the assessment year 2004-05 under sections 143(3) and 147 of the Income-tax Act, 1961. en-us Tue, 12 Feb 2013 00:00:00 +0530 Wed, 25 Dec 2013 06:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241488 The Tribunal upheld the Commissioner's decision allowing the assessee to claim depreciation at 80% on windmills, dismissing the Revenue's appeal. The Tribunal found no valid grounds to deviate from the Commissioner's ruling, citing a lack of distinguishing features. The assessee's claim for excess depreciation and filing fees disallowance was rejected, affirming the Commissioner's order for the assessment year 2004-05 under sections 143(3) and 147 of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241488