https://www.taxtmi.com/caselaws?id=178630 Electrical items supplied for windmill installation, together with labour charges for erection, testing and commissioning, were treated as integral to the windmill asset and allowed for the higher depreciation rate. Processing fees and application fees were allocated between windmill and civil cost components, and only the windmill-related portion qualified for higher depreciation. The reasoning followed the assessee's earlier-year treatment, with no basis found to depart from that view. Higher depreciation was therefore confined to eligible windmill-related components, while the Revenue's objection failed. en-us Wed, 22 Jan 2014 00:00:00 +0530 Wed, 10 Feb 2016 08:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178630 Electrical items supplied for windmill installation, together with labour charges for erection, testing and commissioning, were treated as integral to the windmill asset and allowed for the higher depreciation rate. Processing fees and application fees were allocated between windmill and civil cost components, and only the windmill-related portion qualified for higher depreciation. The reasoning followed the assessee's earlier-year treatment, with no basis found to depart from that view. Higher depreciation was therefore confined to eligible windmill-related components, while the Revenue's objection failed. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178630