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2013 (1) TMI 792 - AT - Income TaxDisallowance of depreciation on wind mills - Denial of rate of depreciation @80% - Held that:- Assessee has incurred the expenditure on foundation/civil work and erection and commissioning work and claimed depreciation at 80% on this - cost of foundation is the integral part of the wind mill and same is eligible for depreciation at the rate which is applicable to the wind mill - Decided in favor of assessee
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