https://www.taxtmi.com/caselaws?id=251185 The appellate authority upheld the decision allowing depreciation on the windmill's foundation and commissioning costs at the higher rate applicable to the windmill. The decision distinguished the case from a previous one and emphasized the functional integration of the foundation with the windmill. The Revenue's appeal was dismissed, affirming the pro-rata depreciation approach for the windmill components. en-us Wed, 12 Dec 2012 00:00:00 +0530 Thu, 09 Aug 2018 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251185 The appellate authority upheld the decision allowing depreciation on the windmill's foundation and commissioning costs at the higher rate applicable to the windmill. The decision distinguished the case from a previous one and emphasized the functional integration of the foundation with the windmill. The Revenue's appeal was dismissed, affirming the pro-rata depreciation approach for the windmill components. Case-Laws Income Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251185