2011 (8) TMI 1143

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....R PER Dr.O.K.NARAYANAN, VICE-PRESIDENT: This appeal is filed by the assessee. The relevant assessment year is 2006-07. The appeal is directed against the order of the Commissioner of Income-tax(Appeals) at Tiruchirapalli dated 25-1-2010 and arises out of the assessment completed under section 143(3) of the Income-tax Act, 1961. 2. The only ground raised by the assessee in this appeal is that ....

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....n the light of the propositions laid down by the Hon'ble Karnataka High Court in the above mentioned case. The Tribunal found that windmills are fabricated/erected on a specialized foundation and the civil and electrical components of the structure are indivisible parts of the windmill plant as a whole. In the light of the above order of the coordinate Bench, we find that the civil and electrical ....