https://www.taxtmi.com/caselaws?id=269592 The Tribunal partly allowed the assessee's appeals and dismissed the Revenue's appeals. The Tribunal held that fresh claims cannot be made under Section 153A if not in the original return. However, for years without completed assessments under Section 143(3), fresh claims are permissible. It was determined that Section 80AC does not require claims in the original return under Section 139(1). Incriminating evidence is necessary for assessments under Section 153A. Windmills' phases qualify for separate deductions. Power generation is considered manufacturing, allowing for additional depreciation. Higher depreciation rates were not allowed for certain assets. Initial assessment year under Section 80IA(5) is when the deduction is claimed. en-us Fri, 30 Oct 2015 00:00:00 +0530 Mon, 23 Feb 2026 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269592 The Tribunal partly allowed the assessee's appeals and dismissed the Revenue's appeals. The Tribunal held that fresh claims cannot be made under Section 153A if not in the original return. However, for years without completed assessments under Section 143(3), fresh claims are permissible. It was determined that Section 80AC does not require claims in the original return under Section 139(1). Incriminating evidence is necessary for assessments under Section 153A. Windmills' phases qualify for separate deductions. Power generation is considered manufacturing, allowing for additional depreciation. Higher depreciation rates were not allowed for certain assets. Initial assessment year under Section 80IA(5) is when the deduction is claimed. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269592