https://www.taxtmi.com/caselaws?id=12300 A generator set was held to fall within clause (xiii) of item (10A) of Appendix I to the Income-tax Rules, 1962 and to qualify for depreciation at 30%. The High Court applied noscitur a sociis and ejusdem generis, construing the entry as referring to two distinct categories: special devices including electric generators, and pumps running on wind energy. The qualifying words "running on wind energy" were held to attach only to pumps, not to electric generators. On that interpretation, the inclusive depreciation entry covered the generator set as a renewable energy device, and depreciation at the higher rate was available to the assessee. en-us Fri, 22 Feb 2002 00:00:00 +0530 Sun, 21 Feb 2010 06:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12300 A generator set was held to fall within clause (xiii) of item (10A) of Appendix I to the Income-tax Rules, 1962 and to qualify for depreciation at 30%. The High Court applied noscitur a sociis and ejusdem generis, construing the entry as referring to two distinct categories: special devices including electric generators, and pumps running on wind energy. The qualifying words "running on wind energy" were held to attach only to pumps, not to electric generators. On that interpretation, the inclusive depreciation entry covered the generator set as a renewable energy device, and depreciation at the higher rate was available to the assessee. Case-Laws Income Tax Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12300