2011 (12) TMI 694

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....by the Revenue are directed against the order dated 30.06.2010 of the Commissioner of Income Tax (A)- 16, Mumbai relating to Assessment Years 2006-07 & 2007-08 respectively. ITA No. 6392/Mum/2010 filed by the Revenue is directed against the order dated 30.06.2010 of the Commissioner of Income Tax (A)-16, Mumbai relating to A.Y. 2007-08. Since identical issues are involved in all these appeals, therefore, these appeals were heard together and are being disposed of by this common order for the sake of convenience. ITA No. 6402/Mum/2010 (A.Y. 2004-05). 2. The only effective ground raised by the Revenue in this appeal reads as under:- "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disall....

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....ure i.e. the foundation on which these wind mills are installed. The appellant has also claimed depreciation on the expenditure incurred for preinstallation charges, loan processing charges and the foundation works. In this regard, similar addition was made by the Assessing Office in the case of appellant's sister concern viz. M/s Enercon Wind Farms (Iaisalmer) Pvt. Ltd. For A.Y. 2004-05 and the said addition was confirmed by my predecessor. On further appeal, the Hon'ble I.T.A.T. vide its order ITA No. 2666/Mumn/2009 dated 4th June 2010 has inter alia held as under:- "In view of our finding above and after considering the case laws cited above, we are of the opinion that the basement constructed by the assessee to install and withhold th....