2011-12 is depreciation on wind mill.
The assessee claimed the depreciation on wind mill to the extent of
Rs.6,29,04,322/- . During ... Hyderabad Industries Limited)
(Group Cases)
wind mill on 31.03.2011 after 17:15 hrs. The wind mill was operated
from
claimed depreciation @ 40% for half year] on above wind mill
project showing the wind mill was commissioned ... depreciation at 40% for half year], on wind mill
project by showing that the wind mill was commissioned on 31-
03-2006. The AO, however
assigned to wind mills included all the parts of wind mills including electrical works and foundation work required to erect wind mills and therefore, turnover ... wind mill cannot be held to a part of the wind mill even though foundation is necessarily required for installing the wind mill. The commissioning
general through the wind mills at 3 different
locations i.e. in Tamilnadu, Panchgani and Satara. The wind mills are
commissioned and erected in different ... respect
of 3 wind mills and working out the profit or losses. Though the first wind mill
was erected and commissioned
commissioning and use on 30.9.2009, whereas as per
the AO wind mill was commissioned after 30.9.2009. In order to verify the
fact , the AO issued ... impugned wind mill is said to be put to use by
the appellant. As per the AO the said wind mill has commenced
production only
wind turbines (2) agreement for
erection and commissioning of wind turbines (3)
agreement for annual operation, maintenance and
security of wind mills. All these agreements ... commissioning of wind mills at Gudda
Rangaravanahalli, Goonor in Chitradurga District.
Pursuant to these agreements, the wind mills were
established and were commissioned. In terms
wind mills was however rejected by accepting the fact that the State Electricity Board had given a certificate that the wind mill was commissioned ... wind mill is concerned, considering the fact that the department itself had not questioned the State Electricity Board's certificate that the wind mill
certified that the aforesaid
Wind Mill installed at Village Soda-Mada, Jaisalmer District by the appellant
has been successfully commissioned on 30th March, 2003. (Exhibit ... Energy Ltd. is not a
competent authority to certify the commissioning of Wind Mill while the A.O.
ignored the certificate of commissioning of wind
extended for WEGs
commissioned prior to 01.04.2018 even while on correct
understanding of the issue it has been disallowed for WEGs
commissioned on or after ... Spinning Mills
Association ("TNSMA") represents the Spinning Mills in the State
of Tamil Nadu which have established and continue to establish
Wind Power
basis that wind-will on which depreciation
was claimed was commissioned after 30/09/2004. Accordingly,
depreciation on wind-mill assets were restricted ... submitted that the assessee has claimed depreciation on wind-mills. The
impugned wind-will was commissioned on 30/09/2004 which was
substantiated
