https://www.taxtmi.com/caselaws?id=256508 Higher depreciation applicable to windmills extends to civil work, foundation, electrical items, components and common power evacuation used in windmill installation. The Court treated these items as integral and indispensable to the windmill's installation and functioning, forming part of the common plant rather than separable assets. On that basis, the windmill rate of depreciation was held applicable to the impugned items, and the revenue's challenge failed. en-us Fri, 18 Jul 2014 00:00:00 +0530 Sat, 14 Feb 2015 13:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256508 Higher depreciation applicable to windmills extends to civil work, foundation, electrical items, components and common power evacuation used in windmill installation. The Court treated these items as integral and indispensable to the windmill's installation and functioning, forming part of the common plant rather than separable assets. On that basis, the windmill rate of depreciation was held applicable to the impugned items, and the revenue's challenge failed. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256508