https://www.taxtmi.com/caselaws?id=255237 The court ruled in favor of the assessee, allowing higher depreciation at 80% for the power evacuation infrastructure, including electrical lines, as integral components of a windmill and renewable energy device. The decision emphasized the interconnected nature of the infrastructure with the windmill, highlighting its essential role in electricity transmission and supporting the specialized operations of windmills. The judgment aligned with the assessee's position, approving the higher depreciation rate based on the infrastructure's dedicated use for the windmill's functioning. en-us Thu, 18 Dec 2014 00:00:00 +0530 Mon, 12 Jan 2015 08:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255237 The court ruled in favor of the assessee, allowing higher depreciation at 80% for the power evacuation infrastructure, including electrical lines, as integral components of a windmill and renewable energy device. The decision emphasized the interconnected nature of the infrastructure with the windmill, highlighting its essential role in electricity transmission and supporting the specialized operations of windmills. The judgment aligned with the assessee's position, approving the higher depreciation rate based on the infrastructure's dedicated use for the windmill's functioning. Case-Laws Income Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255237