https://www.taxtmi.com/caselaws?id=339686 The Tribunal allowed the assessee's claim for additional depreciation on windmills, stating that electricity generation qualifies as manufacturing under section 32(1)(iia) of the Act. The Tribunal upheld the CIT(A)'s decision on the depreciation rate for temporary approach road and fencing, citing a previous case. Additionally, the Tribunal affirmed the CIT(A)'s decision on higher depreciation for windmill installation costs, emphasizing their integral nature to the windmill. en-us Thu, 23 Feb 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339686 The Tribunal allowed the assessee's claim for additional depreciation on windmills, stating that electricity generation qualifies as manufacturing under section 32(1)(iia) of the Act. The Tribunal upheld the CIT(A)'s decision on the depreciation rate for temporary approach road and fencing, citing a previous case. Additionally, the Tribunal affirmed the CIT(A)'s decision on higher depreciation for windmill installation costs, emphasizing their integral nature to the windmill. Case-Laws Income Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339686