https://www.taxtmi.com/caselaws?id=18717 The High Court of Calcutta remanded a case regarding the eligibility of a cold storage plant for enhanced depreciation as a renewable energy device back to the Tribunal for further examination. The Court emphasized the necessity of concrete evidence to support claims of depreciation benefits for renewable energy devices in cold storage plants. Both parties were given the opportunity to present additional evidence, highlighting the importance of specific and substantiated documentation in such tax matters. Justice Shyamal Kumar Sen concurred with the decision without offering further remarks. en-us Thu, 21 Apr 1994 00:00:00 +0530 Sat, 31 Oct 2009 15:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18717 The High Court of Calcutta remanded a case regarding the eligibility of a cold storage plant for enhanced depreciation as a renewable energy device back to the Tribunal for further examination. The Court emphasized the necessity of concrete evidence to support claims of depreciation benefits for renewable energy devices in cold storage plants. Both parties were given the opportunity to present additional evidence, highlighting the importance of specific and substantiated documentation in such tax matters. Justice Shyamal Kumar Sen concurred with the decision without offering further remarks. Case-Laws Income Tax Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18717