https://www.taxtmi.com/caselaws?id=411214 Contemporaneous documentary evidence showing dispatch, installation and commissioning of a wind power generation plant during the relevant year supports allowance of depreciation. Invoices, delivery challans, lorry receipts, supplier clarification and a commissioning certificate were relied on to establish that the plant was commissioned by 31.03.2006. On that basis, depreciation was held allowable and the disallowance was deleted, as it could not rest on mere suspicion or contrary inference where the record proved timely commissioning. en-us Wed, 23 Jun 2021 00:00:00 +0530 Fri, 20 Aug 2021 08:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411214 Contemporaneous documentary evidence showing dispatch, installation and commissioning of a wind power generation plant during the relevant year supports allowance of depreciation. Invoices, delivery challans, lorry receipts, supplier clarification and a commissioning certificate were relied on to establish that the plant was commissioned by 31.03.2006. On that basis, depreciation was held allowable and the disallowance was deleted, as it could not rest on mere suspicion or contrary inference where the record proved timely commissioning. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411214