https://www.taxtmi.com/caselaws?id=176383 The Tribunal upheld the lower rates of depreciation for site development expenses, control room construction, and internal road development, agreeing with the AO and CIT(A) that these were not integral to the windmill and thus not eligible for 100% depreciation. However, the Tribunal allowed 100% depreciation for the transformer up to the DP structure, acknowledging it as essential for the windmill's operation. The appeal was partly allowed, granting the higher depreciation only for the transformer-related expenses. en-us Thu, 26 Jun 2008 00:00:00 +0530 Mon, 04 Dec 2023 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176383 The Tribunal upheld the lower rates of depreciation for site development expenses, control room construction, and internal road development, agreeing with the AO and CIT(A) that these were not integral to the windmill and thus not eligible for 100% depreciation. However, the Tribunal allowed 100% depreciation for the transformer up to the DP structure, acknowledging it as essential for the windmill's operation. The appeal was partly allowed, granting the higher depreciation only for the transformer-related expenses. Case-Laws Income Tax Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176383