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TMI Blog2015 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... d by R.SUDHAKAR,J.) The above Tax Case (Appeals) are filed by the Revenue as against the order dated 26.06.2014 made in I.T.A.Nos.154&155/Mds/2014 on the file of the Income Tax Appellate Tribunal Madras 'B' Bench for the assessment years 2005-06 and 2006-07 raising the following substantial question of law: Whether on the facts and in the circumstances of the case, the Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle or a thing. The Assessing Officer further held that the production of electricity through windmill was not production of an article or thing. Aggrieved by the same, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals), who, by following the decisions of this Court in the case of CIT V. VTM Ltd. and CIT V. Hi Tech Arai Ltd., allowed the appeal. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. 5. In the decision reported in [2010] 321 ITR 477 (Mad) (COMMISSIONER OF INCOME-TAX v. HI TECH ARAI LTD.), this Court, while considering the scope and application of Section 32(1)(iia) of the Income Tax Act, held as follows: "As far as application of section 32(1)(iia) of the Act is concerned, what is required to be satisfied in order to claim the additional depreciation is that the sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant on the ground that the order of the Commissioner of Income-tax (Appeals) as confirmed by the Tribunal should be interfered with. It cannot also be said that setting up of a wind mill will not fall within the expression setting up of a new machinery or plant. We do not find any error in the conclusion of the Tribunal in confirming the order of the Commissioner of Income-tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generation of power through windmill only and the production of textiles and its export has nothing to do with the generation of power for the purpose of considering additional depreciation. Further as rightly held by the Tribunal, the Revenue has not brought in any new or contra material to differ from the view of this Court in the decision reported in [2010] 321 ITR 477 (Mad) (COMMISSIONE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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