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1. Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT

2. Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with accessories for sale purpose - entire unit of wind mill is...

3. Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of...

4. Winding up of Appellant Company - Transfer of winding up petitions from the Company Court to be tried by the NCLT under IBC - Despite the fact that the liquidator has...

5. Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

6. Relief u/s. 89 - ex-gratia amount of compensation to each of the 275 employees provided they accept the closure and termination of their services without agitating the...

7. MAT computation - Book profit u/s 115JB - once the accounts of the company have been scrutinized and certified by statutory auditors and approved by the Company in...

8. Winding up order - The incorporation and conducting of business of the Company itself was with unlawful and fraudulent objects, and its affairs are being conducted in...

9. Maintainability of demand after the Company wound up – liquidator appointed – company wound up – appeals abated - all matter to be closed. - AT

10. Winding up of Company - Inability to pay its debts - An Arbitrator, notwithstanding, any agreement between the parties, would have no jurisdiction to order winding up of...

11. Winding up of company - Dues not paid - winding up petition is not a legitimate means of seeking to enforce payment of the debt which is bona fide disputed by the company - HC

12. CENVAT Credit - input services used for the Repair and Maintenance Service, etc of wind mills located far away from the factory - appellant have never sold any...

13. Higher depreciation on internal road laid for approach to windmills - when the roads in question are integral part of the installation work of the wind-mill, the same is...

14. Additional depreciation of the Wind Mill - the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds...

15. Classification - rate of GST - Wind Mills and accessories are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind...