TMI Blog2015 (2) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... e windmill would become closely interconnected and are part and parcel of the windmill and, therefore, liable for depreciation. Legislature has provided for higher rate of depreciation of 80 per cent on renewable energy devises including windmill and any specially designed devise, which runs on windmill. See CIT AHMEDABAD III Versus PARRY ENGINEERING AND ELECTRONICS P. LTD. [2014 (12) TMI 752 - GU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, installation and common power evacuation while installing windmills by holding that the items aforesaid are not covered within the term windmills and specially designed devises which run on windmills . 3. A challenge to the same was given by the assessee before the CIT(A), Udaipur and that came to be accepted with finding that all the items concerned are intergral part of windmill . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , component and installation were necessary for the windmill, because in the absence of these components and electric items it was not possible for the windmill to produce electricity. Therefore, it was also the integral part of the windmill. 4. Learned counsel for the revenue submits that as per Appendix-1(iii)(8)(xiii), the depreciation is allowed only for windmills and in any specially desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well imagined, would be highly specialized. Thus, such civil construction and electric fitting would have no use other than for the purpose of functioning of the windmill. On the other hand, it can be easily imagined that windmill cannot function without appropriate installation and electrification. In other words, the installation of windmill and the civil structure and the electric fittings are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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