https://www.taxtmi.com/caselaws?id=245682 Depreciation at the higher rate for windmill installations was held allowable on evacuation equipment, civil foundation work, electrical supply line and related items, because they were treated as integral and inseparable parts of the wind turbine generator. No contrary material was produced to displace the finding that these assets formed part of the windmill system eligible for the applicable 80% depreciation rate. The Assessing Officer's addition was deleted and the revenue's appeal failed. en-us Thu, 24 Jan 2013 00:00:00 +0530 Fri, 04 Apr 2014 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245682 Depreciation at the higher rate for windmill installations was held allowable on evacuation equipment, civil foundation work, electrical supply line and related items, because they were treated as integral and inseparable parts of the wind turbine generator. No contrary material was produced to displace the finding that these assets formed part of the windmill system eligible for the applicable 80% depreciation rate. The Assessing Officer's addition was deleted and the revenue's appeal failed. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245682