https://www.taxtmi.com/caselaws?id=332784 The Tribunal quashed the Commissioner of Income Tax's order under Section 263 as it was found to be legally flawed and unsustainable. The appeal was decided in favor of the assessee, who was deemed eligible for additional depreciation on the windmill under Section 32(1)(iia). The issue of deduction under Section 10A was not addressed further due to the primary ruling on jurisdiction. en-us Wed, 10 Aug 2016 00:00:00 +0530 Mon, 26 Sep 2016 10:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332784 The Tribunal quashed the Commissioner of Income Tax's order under Section 263 as it was found to be legally flawed and unsustainable. The appeal was decided in favor of the assessee, who was deemed eligible for additional depreciation on the windmill under Section 32(1)(iia). The issue of deduction under Section 10A was not addressed further due to the primary ruling on jurisdiction. Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332784