2019 (4) TMI 1238

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....a Pinto for the respondent ORDER P.C. 1. These appeals are admitted for consideration on following re­framed substantial questions of law :­ (a) Whether, the respondent / assessee fulfills the requirement stipulated in Section 80­IA(4) of the Income Tax Act, 1961 once the conclusion reached is that it is contractor and not developer as stated in the sub­section? (b) ....

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.... (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in allowing depreciation @80% on civil construction, electrical and other non­integral installations? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in allowing depreciation @80% on civil work on which depreciation was allowable @ 10% and si....

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....The Revenue argues that the expenditure in such activities cannot be seen as a part of installation of windmill and, therefore, the depreciation prescribed for the same would not be available to the assessee. We notice that the similar question had come up for consideration before this Court in Income Tax Appeal No.1326 of 2010, wherein the appeal was dismissed by order dated 14th June, 2017 makin....