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2021 (3) TMI 191 - HC - Income TaxDepreciation on the windmills - as per revenue wind mills had not generated any electricity during the previous year and thus there was no user of the asset for the purpose of the business of generation of power - ITAT allowed the claim - HELD THAT:- Issue involved in the present appeal is covered by the decisions of M/s. Tenzing Match Works, Sivakasi [2019 (7) TMI 1047 - MADRAS HIGH COURT] stating even trial production machineries kept ready for use etc., were considered to be used for the purpose of business to qualify for depreciation and further held that it would amount to passive use and would qualify for depreciation.- Decided in favour of assessee.
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