Solar Plant Depreciation Claim Approved: Factory-Linked Rooftop Installation Qualifies for Higher Rate, Overruling DRP Rejection.

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....Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for captive use for office - Contention of the assessee that office building is part of factory premise and the electricity is used for factory only is acceptable - AT....