2012 (1) TMI 238

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....ndra ORDER N. L. Kalra (Accountant Member) 1. The revenue has filed an appeal against order of ld CIT(A)-II, Jaipur dated 20/06/2011. The ground of appeal is as under: "On the facts and in the circumstances of the case and in law the Ld. CIT(Appeals) has erred in deleting addition of Rs. 38,60,680/- made by the AO by way of disallowance of excess depreciation claimed on Wind T....

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....02.2010. We have considered carefully the records before us and arguments advanced by both the parties. We noted that the AO allowed 80% depreciation only on the cost of windmill plant i.e. Rs. 2.04 crores and on the balance amount allowed depreciation either @ 10% or 25% considering the same as building or plant and machinery. The Hon'ble Madhya Pradesh High Court in the case DCIT vs Vip....