TMI Blog2014 (5) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... and high tension lines are all basic requirements for a wind mill plant - None of the requirements including the premises can be seen detached from what is called a “wind mill’’ since a wind mill to work these are essential – all these are necessary inputs going into ultimate cost of wind mill – thus, the electrical cables, fittings and other electrical works connected with windmill are single co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has also erected a windmill. The assessee claimed depreciation @80% on all components of windmill including electrical fittings, cables etc. The Assessing Officer in scrutiny assessment for both the assessment years under consideration held that the assessee is not entitled to claim depreciation at the rate of 80% on electrical installations connected with windmill. The Assessing Officer restr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible for depreciation at the rate of 10% only. The electrical components attached to windmill are separate elements and the same are not integral parts of windmill. 5. On the other hand, Shri. T. Vasudevan, appearing on behalf of the assessee submitted that the electrical fittings and cables are integral parts of wind mill. The learned counsel for the assessee vehemently supported the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuents of windmill as single unit. The Tribunal in ITA No.2291/Mds/2008 in the case of M/s. Asian Handloom vs. DCIT decided on 20th November, 2009 has held : Specialized foundation and specialized area specifically earmarked to facilitate a flow of wind without hindrance, and specialized electrical fittings and high tension lines are all basic requirements for a wind mill plant. None of these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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