https://www.taxtmi.com/caselaws?id=286213 The Appellate Tribunal ITAT Pune allowed the assessee's claim for depreciation on the cost of Electric Yard Fencing at 80% and Preparation of Road for windmill installation at 10%. The Tribunal held that the foundation, civil, and electrical work were essential for the windmill installation, justifying the higher depreciation rate for the fencing. The decision, pronounced on May 29, 2013, by Shri Shailendra Kumar Yadav and Shri R.K. Panda, resulted in the partial allowance of the appeals in four related cases based on the same reasoning. en-us Wed, 29 May 2013 00:00:00 +0530 Mon, 17 Feb 2020 12:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286213 The Appellate Tribunal ITAT Pune allowed the assessee's claim for depreciation on the cost of Electric Yard Fencing at 80% and Preparation of Road for windmill installation at 10%. The Tribunal held that the foundation, civil, and electrical work were essential for the windmill installation, justifying the higher depreciation rate for the fencing. The decision, pronounced on May 29, 2013, by Shri Shailendra Kumar Yadav and Shri R.K. Panda, resulted in the partial allowance of the appeals in four related cases based on the same reasoning. Case-Laws Income Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286213