https://www.taxtmi.com/caselaws?id=186153 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision to allow depreciation for windmills based on the commissioning date, despite electricity generation starting later. Relying on a High Court precedent, the Tribunal dismissed the Revenue's appeal, affirming that the commissioning date sufficed for claiming depreciation, irrespective of the actual generation date. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 08 Sep 2016 16:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186153 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision to allow depreciation for windmills based on the commissioning date, despite electricity generation starting later. Relying on a High Court precedent, the Tribunal dismissed the Revenue's appeal, affirming that the commissioning date sufficed for claiming depreciation, irrespective of the actual generation date. Case-Laws Income Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186153