TMI Blog2021 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... integral part of windmill, in contravention of depreciation allowable on electrical fittings @ 10% as per Income Tax Rules, 1962 and also in upholding the contention that power generation from windmill is manufacturing and eligible for additional depreciation u/s. 32(1)(iia) - HELD THAT:- This Tribunal order in M/S. PRAGATI AROMA OIL DISTELLERS P. LTD. [ 2014 (8) TMI 1216 - ITAT PUNE] held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 4-6-2021 - SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Assessee by: None Revenue by: Shri Mahadevan A.M. Krishnan ORDER PER S.S. VISWANETHRA RAVI, JM : These four Miscellaneous Applications filed by the Revenue against the order dated 25-08-2014 passed by this Tribunal in ITA Nos. 2586 to 2589/PN/2012 for A.Ys. 2007-08 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 8 of the order dated 25-08-2014 passed by this Tribunal that the Department did not serve the notice on the assessee and therefore, this Tribunal proceeded to dismiss the grounds of appeal raised by the Revenue for not serving notice on respondent assessee, but, however, we find this Tribunal has given liberty to file an application to recall the said order to decide on merits. 5. The ld. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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