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2019 (2) TMI 244 - BOMBAY HIGH COURTAddition u/s 41(1) on account of bogus claim of liability - Held that:- The Tribunal while giving relief to the assessee, referred to the decision of the Supreme Court and other decisions holding that merely because period of 3 years expired from arising of the liability would not automatically mean that the liability has ceased. No error in the view of the Tribunal. Higher rate of depreciation on the civil construction, electric and other installations by the assessee in the process of erecting and installing windmill - 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 - Held that:- Windmill was erected in the desert area of Rajasthan which required special foundation of reinforced cement concrete and that the said reinforced cement concrete formed integral part of the windmill. The Tribunal has also followed the decision of this Court in the case of Commissioner of Income Tax Vs. Herdilla Chemicals Ltd. (1983 (6) TMI 1 - BOMBAY HIGH COURT) in allowing the claim of the assessee. In our opinion, the finding recorded by the Tribunal that RCC foundation forms integral part of the windmill is a finding of fact and no question of law arises from the same. Hence the appeal is dismissed
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