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2023 (7) TMI 995 - AT - Income TaxEligibility to claim depreciation at higher rate - two 'Solar Power Plants' installed at two manufacturing units/factories at 'Bikaner' and 'Manesar' - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for captive use for office - Contention of the assessee that office building is part of factory premise and the electricity is used for factory only - HELD THAT:- The Solar Power Plant in question is of 160 Mega Watt capacity and even in the wildest of imagination, it cannot be presumed that this is installed for meeting the need of office only. We therefore, are of the considered view that authority below ought to have verified the fact by making field inquiry. Considering the fact that Solar Power Plant is of very high capacity and it is stated at bar that the office building is part of factory and electricity so generated is used for factory only. The issue is restored to the file of AO for verification.This ground of assessee’s appeal is allowed for statistical purposes.
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