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2018 (1) TMI 400 - HC - Income TaxDisallowance of depreciation on the windmill at Village Nu despite - windmill having been installed only and not having started actual power generation - Held that:- Tribunal correctly held that the certificate of AEN, AVVNL that the wind mills was put to use in the month of March, 2010 and it has generated electricity of 5.2 Kwh. Thus it shows that the assets of thw wind mill at NU Unit was put to use by the assessee for the purpose of business. Hence, the documents produced by the assessee from the AEN, AVVL and the details of the generation of electricity that wind mill at NU Unit was had generated the power on 31.03.2010 proves that wind mill at NU unit was put to use. Thus CIT(A) is not justified in confirming the disallowance of depreciation of ₹ 1,72,00,000/- which is directed to be deleted - Decided in favour of assessee
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