Depreciation on Solar Power Plant: Year of Assessment and Asset Block Treatment Clarified for Future Admissibility.

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....Grant of depreciation on Solar Power Plant (“SPP”) - Year of assessment - block of asset - On account of some technical ground, if it is denied in this year, then it will be admissible in the next year - blocks of panel owned by assessee be treated as integrated part of 16 blocks purchased and installed by AIPL and not to be treated separately.....