https://www.taxtmi.com/caselaws?id=188406 The Tribunal allowed the claimed depreciation on windmill foundation and installation while rejecting the disallowance of expenses on alleged personal use. The decision was based on the functional test for incidental expenditures related to power generation and the distinction between company and individual usage. en-us Thu, 31 Mar 2016 00:00:00 +0530 Wed, 30 Nov 2016 10:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188406 The Tribunal allowed the claimed depreciation on windmill foundation and installation while rejecting the disallowance of expenses on alleged personal use. The decision was based on the functional test for incidental expenditures related to power generation and the distinction between company and individual usage. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188406