https://www.taxtmi.com/caselaws?id=178363 The appeal was allowed by the Income-tax Appellate Tribunal, Chennai, directing the assessing authority to grant depreciation at 80% on the entire cost of the windmill, including civil and electrical components, as they are indivisible parts of the windmill plant. This decision was based on the finding that these components cannot be treated separately for depreciation purposes. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 03 Feb 2016 11:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178363 The appeal was allowed by the Income-tax Appellate Tribunal, Chennai, directing the assessing authority to grant depreciation at 80% on the entire cost of the windmill, including civil and electrical components, as they are indivisible parts of the windmill plant. This decision was based on the finding that these components cannot be treated separately for depreciation purposes. Case-Laws Income Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178363