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2018 (7) TMI 1970 - AT - Income TaxDeduction u/s 36(1)(va) r.w.s 43B - Delay in depositing the employee's contribution to ESI/PF beyond the prescribed time limit provided - HELD THAT:- This issue is now covered by the decision of M/S. STATE BANK OF BIKANER & JAIPUR AND JAIPUR VIDYUT VITARAN NIGAM LTD. [2014 (5) TMI 222 - RAJASTHAN HIGH COURT], M/S. UDAIPUR DUGDH UTPADAK SAHAKARI SANGH LIMITED, UDAIPUR [2014 (8) TMI 677 - RAJASTHAN HIGH COURT] and JAIPUR VIDYUT VITRAN NIGAM LTD AND RAJASTHAN RAJYA VIDYUT UTPADAN NIGAM LTD [2014 (1) TMI 1085 - RAJASTHAN HIGH COURT] amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act - Decided against Revenue. Disallowance of deduction U/s 80IA - assessee did not file the audit report in Form No. 10CCB along with return of income U/s 139(1) - HELD THAT:- The assessee filed its revised return of income on 25.03.2013 along with the audit report in Form No. 10 CCB and claimed of deduction U/s 80IA of the Act. The revised return of income was within the period of limitation as provided U/s 139(5) and therefore, it was a valid revised return of income. Once, the assessee filed a valid revised return of income and complied with the conditions as stipulated U/s 80IA of the Act then, the claim of the assessee cannot be denied merely on the ground that the assessee has not claimed deduction in the original return of income and also not filed the tax report in Form No. 10CCB along with return of income filed U/s 139(1) of the Act. See M/S. RAJASTHAN FASTENERS PVT. LTD. [2014 (6) TMI 291 - RAJASTHAN HIGH COURT] - Decided against Revenue. Disallowance of depreciation @ 80% on certain part of the windmill - AO has segregated some part of the windmill as civil work and other electric fitting and allowed the depreciation @ 10% and 15% respectively - HELD THAT:- The civil construction and electric fittings which are part and parcel of the windmill and have no other used then for the proper functioning of the windmill. Therefore, all the foundations and other fittings which are essential for the proper functioning of the windmill as an integral part of the windmill cannot be segregated from the windmill itself which is an apparatus comparing of all these essential civil structure and other electric fittings. Even otherwise without foundation and civil work the installation of windmill is not possible and therefore, these parts such as civil structure, electric fittings etc. which are essential for installation and functioning of the windmill would be considered as part and parcel of the windmill for the purpose of depreciation U/s 32. See M/S GANGAUR EXPORTS PVT LTD [2017 (5) TMI 1676 - RAJASTHAN HIGH COURT] - Decided against Revenue.
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