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2015 (7) TMI 642 - AT - Income TaxDisallowance of Excess Depreciation claimed on Wind Mill - CIT(A) deleted the addition - whether generator, transformers, HT lines, miscellaneous civil works will form part of wind mill so as to get 80% depreciation under that category? - Held that:- The above units which are treated by the AO as separate independent Plant & Machinery are integral part of windmill system and has no independent existence as plant and Machinery. The civil works such as foundations can not be treated as buildings so as to consider them as independent assets. We hold that they are part of wind mill and is entitled for depreciation @ 80%. The order of CIT(A) is therefore upheld - Decided in favour of assessee.
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