https://www.taxtmi.com/caselaws?id=795841 Commissioning of a windmill by the prescribed date determined eligibility for enhanced depreciation. The contemporaneous commissioning certificate, electricity-export records for September 2004, and grid-injection permission established that the windmill was commissioned on 30 September 2004. Transport and insurance documents did not displace this direct evidence. The Tribunal's contrary finding was described as perverse, and the appellate decision allowing depreciation at 80% was restored. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795841 Commissioning of a windmill by the prescribed date determined eligibility for enhanced depreciation. The contemporaneous commissioning certificate, electricity-export records for September 2004, and grid-injection permission established that the windmill was commissioned on 30 September 2004. Transport and insurance documents did not displace this direct evidence. The Tribunal's contrary finding was described as perverse, and the appellate decision allowing depreciation at 80% was restored. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795841