https://www.taxtmi.com/caselaws?id=282684 The Tribunal upheld the CIT(A)'s decisions allowing the assessee's deduction claim under Section 80IA and treating windmills as separate undertakings. It also affirmed the initial assessment year selection, 80% depreciation on electrical fittings, and disallowed additional depreciation on windmills. However, the Tribunal reduced the depreciation rate on temporary approach roads and fencing to 10%. The Revenue's appeals were dismissed, while the assessee's appeals were partly allowed for the assessment years 2011-12 and 2012-13, based on legal precedents and prior judgments. en-us Mon, 16 Oct 2017 00:00:00 +0530 Tue, 20 Aug 2019 06:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282684 The Tribunal upheld the CIT(A)'s decisions allowing the assessee's deduction claim under Section 80IA and treating windmills as separate undertakings. It also affirmed the initial assessment year selection, 80% depreciation on electrical fittings, and disallowed additional depreciation on windmills. However, the Tribunal reduced the depreciation rate on temporary approach roads and fencing to 10%. The Revenue's appeals were dismissed, while the assessee's appeals were partly allowed for the assessment years 2011-12 and 2012-13, based on legal precedents and prior judgments. Case-Laws Income Tax Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282684