https://www.taxtmi.com/caselaws?id=254409 Civil works, installation, labour, foundation work, land application fee and power evacuation expenditure connected with a windmill were treated as part of the windmill project because the windmill could not operate without the specialised installation and electrification infrastructure, which had no independent use apart from the windmill. On that basis, the related expenditure was regarded as forming a common plant and the claim to higher depreciation at 80% was accepted for admission purposes. The separate question of additional depreciation under Section 32(1)(iia) of the Income-tax Act, 1961 was not finally decided and was left open for consideration in the admitted appeal. en-us Tue, 29 Jan 2013 00:00:00 +0530 Sat, 20 Dec 2014 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254409 Civil works, installation, labour, foundation work, land application fee and power evacuation expenditure connected with a windmill were treated as part of the windmill project because the windmill could not operate without the specialised installation and electrification infrastructure, which had no independent use apart from the windmill. On that basis, the related expenditure was regarded as forming a common plant and the claim to higher depreciation at 80% was accepted for admission purposes. The separate question of additional depreciation under Section 32(1)(iia) of the Income-tax Act, 1961 was not finally decided and was left open for consideration in the admitted appeal. Case-Laws Income Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254409