https://www.taxtmi.com/highlights?id=102138 Higher-rate depreciation on a windmill turns on whether it was commissioned and exported electricity before the relevant date. The notes state that a commissioning certificate, grid-interconnection evidence, electricity-generation report and contemporaneous readiness letter supported commissioning in September 2004. They contrast this material with reliance on missing transport and insurance documents, characterising the latter approach as ignoring relevant evidence. The reported conclusion is that the windmill qualified for depreciation at the higher rate, with the appellate authority's position restored. en-us Tue, 28 Jul 2026 09:37:10 +0530 Tue, 28 Jul 2026 09:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102138 Higher-rate depreciation on a windmill turns on whether it was commissioned and exported electricity before the relevant date. The notes state that a commissioning certificate, grid-interconnection evidence, electricity-generation report and contemporaneous readiness letter supported commissioning in September 2004. They contrast this material with reliance on missing transport and insurance documents, characterising the latter approach as ignoring relevant evidence. The reported conclusion is that the windmill qualified for depreciation at the higher rate, with the appellate authority's position restored. Highlights Income Tax Tue, 28 Jul 2026 09:37:10 +0530 https://www.taxtmi.com/highlights?id=102138