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2012 (12) TMI 364 - AT - Income TaxDisallowance of depreciation on windmill - AO disallow depreciation on the basis of statement given by Executive Engineer of TNEB during survey u/s 133A – Held that:- Following the decision in case of S.Khader Khan Son (2007 (7) TMI 182 - MADRAS HIGH COURT) that the statement of the Executive Engineer cannot be used against the assessee. Except for the statement of Executive Engineer, the Department has no other conclusive evidence to show that the windmill was not commissioned or no unit of electricity was generated on 31.3.2005. Appeal decides in favour of assessee
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