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2019 (5) TMI 34 - HC - Income TaxAdditional depreciation u/s 32 - addition of a capacity of windmills by 750 kW as against the 1000 kW installed prior to 01.04.2002 - HELD THAT:- As relying on cases M/S. HI TECH ARAI LIMITED [2009 (9) TMI 60 - MADRAS HIGH COURT] and TEXMO PRECISION CASTINGS [2009 (10) TMI 140 - MADRAS HIGH COURT] since the assessee satisfied the conditions for claiming additional depreciation on the addition of a capacity of windmills by 750 kW as against the 1000 kW installed prior to 01.04.2002, the assessee is entitled to the said additional depreciation under the said provisions of the Act. - Decided in favour of assessee.
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