https://www.taxtmi.com/caselaws?id=169563 The Tribunal ruled in favor of the assessee, setting aside the Commissioner's order under section 263 of the Income-tax Act. The Tribunal found that the windmill was operational by the specified date, supported by certificates and approvals, and allowed the depreciation claimed by the assessee. The decision emphasized the credibility of the documentation provided and upheld the assessee's position, ultimately leading to the appeal being allowed. en-us Mon, 02 Dec 2013 00:00:00 +0530 Sat, 28 Mar 2015 11:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169563 The Tribunal ruled in favor of the assessee, setting aside the Commissioner's order under section 263 of the Income-tax Act. The Tribunal found that the windmill was operational by the specified date, supported by certificates and approvals, and allowed the depreciation claimed by the assessee. The decision emphasized the credibility of the documentation provided and upheld the assessee's position, ultimately leading to the appeal being allowed. Case-Laws Income Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169563