https://www.taxtmi.com/caselaws?id=182079 The Tribunal upheld the CIT (A)'s decision to allow depreciation at 100% on windmill components, citing lack of contrary evidence. Higher depreciation was allowed for the foundation of the Wind Mill but not for other civil works. The Tribunal remitted the disallowance of expenses back to the Assessing Officer for reevaluation based on their relation to the Wind Mill project. Disallowances on way expenses and maintenance costs were partially allowed, providing relief to the assessee. The revenue's appeal was dismissed, and the assessee's cross objections were partly allowed for statistical purposes, with specific directions for reassessment by the Assessing Officer. en-us Fri, 11 Feb 2011 00:00:00 +0530 Mon, 02 May 2016 14:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182079 The Tribunal upheld the CIT (A)'s decision to allow depreciation at 100% on windmill components, citing lack of contrary evidence. Higher depreciation was allowed for the foundation of the Wind Mill but not for other civil works. The Tribunal remitted the disallowance of expenses back to the Assessing Officer for reevaluation based on their relation to the Wind Mill project. Disallowances on way expenses and maintenance costs were partially allowed, providing relief to the assessee. The revenue's appeal was dismissed, and the assessee's cross objections were partly allowed for statistical purposes, with specific directions for reassessment by the Assessing Officer. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182079