https://www.taxtmi.com/caselaws?id=346416 The Tribunal allowed the appeal, directing a reassessment of both issues to ensure proper application of the law and relevant provisions. The disallowance of the claim of deduction u/s.80IA (4) (iv) (a) for windmill units was overturned, emphasizing the eligibility to set off losses against current income. Additionally, the disallowance of the depreciation amount was also set aside, with the Tribunal instructing a fresh consideration aligned with relevant provisions. en-us Fri, 16 Jun 2017 00:00:00 +0530 Sat, 12 Aug 2017 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346416 The Tribunal allowed the appeal, directing a reassessment of both issues to ensure proper application of the law and relevant provisions. The disallowance of the claim of deduction u/s.80IA (4) (iv) (a) for windmill units was overturned, emphasizing the eligibility to set off losses against current income. Additionally, the disallowance of the depreciation amount was also set aside, with the Tribunal instructing a fresh consideration aligned with relevant provisions. Case-Laws Income Tax Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346416