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2016 (7) TMI 708 - HC - Income TaxDepreciation claimed on civil foundation as well as on electric turbine generator for the wind mill - Held that:- The issue before the Madras High Court in the case of Hi Tech Arai Ltd. [2009 (9) TMI 60 - MADRAS HIGH COURT ] was again of a wind mill where depreciation on power generation was claimed. It was found that main business of the assessee was not of producing or generating electricity and thus, the Madras High Court decided the issue in favour of the assessee and against the revenue. The issue having been confirmed by the Apex Court on dismissal of appeal, we are unable to take a different view as has been taken by the Madras High Court and has to be applied herein also. - Decided against revenue
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