https://www.taxtmi.com/caselaws?id=412633 The Tribunal upheld the CIT(A)'s decisions, dismissing the Revenue's appeal. The assignment fee was recognized in AY 2009-10, as the assignment agreement was conditional and completed in that year. Additionally, the assessee was granted 100% depreciation on the Wind Turbine Generators for AY 2008-09, as they were operational before September 30, 2007. The Tribunal's ruling was issued on September 17, 2021, in Chennai. en-us Fri, 17 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 07:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412633 The Tribunal upheld the CIT(A)'s decisions, dismissing the Revenue's appeal. The assignment fee was recognized in AY 2009-10, as the assignment agreement was conditional and completed in that year. Additionally, the assessee was granted 100% depreciation on the Wind Turbine Generators for AY 2008-09, as they were operational before September 30, 2007. The Tribunal's ruling was issued on September 17, 2021, in Chennai. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412633