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2015 (2) TMI 501 - HC - Income TaxEntitlement for higher depreciation - civil work, copper wound transformers, electric items and electric lines - Held that:- Civil construction and electric fittings, which have no use other than for the purpose of the functioning of the windmill would become closely interconnected and are part and parcel of the windmill and, therefore, liable for depreciation. See CIT AHMEDABAD III Versus PARRY ENGINEERING AND ELECTRONICS P. LTD. [2014 (12) TMI 752 - GUJARAT HIGH COURT],Commissioner of Income Tax Vs. K.K. Enterprises [2015 (2) TMI 508 - RAJASTHAN HIGH COURT] and Commissioner of Income Tax-I, Ludhiana Vs. M/s Eastman Impex [2015 (1) TMI 436 - PUNJAB & HARYANA HIGH COURT] - Decided in favour of assessee.
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