https://www.taxtmi.com/caselaws?id=182004 The judgment allowed depreciation on the windmill's foundation and the construction of a specially designed room, while other civil works were subject to normal depreciation rates. The appeal regarding the levy of interest under sections 234D and 244A of the Income Tax Act was partly allowed, emphasizing the mandatory nature of interest charges. en-us Wed, 30 Nov 2011 00:00:00 +0530 Fri, 29 Apr 2016 13:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182004 The judgment allowed depreciation on the windmill's foundation and the construction of a specially designed room, while other civil works were subject to normal depreciation rates. The appeal regarding the levy of interest under sections 234D and 244A of the Income Tax Act was partly allowed, emphasizing the mandatory nature of interest charges. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182004