2017 (5) TMI 1676

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....l, the appellant has challenged the judgment of the Tribunal whereby the Tribunal has dismissed the appeal of the Department. 2. While admitting the appeal, this Court on 17th January, 2017, framed the following substantial question of law: "(ii) Whether in the facts and circumstances of the case the ITAT has erred in holding that depreciation @ of 80% has to be allowed on Wind Turbine Machin....

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....quire a scientifically designed machinery in order to harness the wind energy to the maximum potential. Such device has to be fitted and mounted on a civil construction, equipped with electric fittings in order to transmit the electricity so generated. Such civil structure and electric fittings, therefore, it can be well imagined, would be highly specialized. Thus, such civil construction and elec....