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    <title>Delay in commissioning of Wind Mill due to COVID-19</title>
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    <description>Whether a wind turbine installed in February may be treated as commissioned by 31-03-2020 to claim half-year depreciation, given actual grid commissioning on 08-06-2020 due to COVID delays and a CBDT postponement of statutory events to 30-06-2020, is queried; the advisor considers it doubtful that the asset can be booked as commissioned on 31-03-2020 for depreciation.</description>
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      <description>Whether a wind turbine installed in February may be treated as commissioned by 31-03-2020 to claim half-year depreciation, given actual grid commissioning on 08-06-2020 due to COVID delays and a CBDT postponement of statutory events to 30-06-2020, is queried; the advisor considers it doubtful that the asset can be booked as commissioned on 31-03-2020 for depreciation.</description>
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