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2020 (1) TMI 1157 - HC - Income TaxDepreciation on wind mill - Windmill was put to use for more than 180 days - HELD THAT:- With regard to the question as to whether the respondent is entitled to 100% depreciation allowance, even though windmill was put to use beyond 180 days, it is already covered by the Judgment in the case of "B.Loganathan Vs.Income Tax Officer, Ward VIII (3), Chennai [2019 (3) TMI 1003 - MADRAS HIGH COURT] -first question of law is answered against the Revenue. Whether the failure of the respondent to choose the Written Down Value entitling him 100% allowance will deny him the said allowance or he has to get 7.8% allowance alone as per the Straight Line Method of depreciation - the failure of the auditor cannot be put against the respondent - Moreover, the issue has already been covered by the Judgment of this Court in the case of "Commissioner of Income-tax, Coimbatore Vs. Kikani Exports (P) Ltd" [2019 (3) TMI 1003 - MADRAS HIGH COURT] and hence, this is also answered against the Revenue.
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