generated from wind farm. Further, the
contention of the assessee was that with a view to encourage installation of wind
energy generator units, the State ... promote generation of wind energy.
The assessee during the year under consideration was engaged in the business
of wind power generation and also dealing
Maharashtra for
generation of wind power. The Government of Maharashtra in terms of its policy on
wind power generation granted various benefits, including sales ... promote wind energy generation in
the State:-
(1) Tariff:
Maharashtra State Electricity Board shall purchase energy generated from wind
power plants at a rate
Maharashtra for
generation of wind power. The Government of Maharashtra in terms of its
policy on wind power generation granted various benefits, including sales ... promote wind energy generation
in the State:-
(1) Tariff:
Maharashtra State Electricity Board shall purchase energy generated from wind
power plants at a rate
business operation of the Wind-mills, but for the
purpose of entering into the project of Wind-mills, i.e. generation of electricity
with ... Maharashtra for
generation of wind power. The Government of Maharashtra in terms of its
policy on wind power generation granted various benefits, including sales
Maharashtra for generation of wind power.
The Government of Maharashtra in terms of its policy on
wind power generation granted various benefits,
including sales ... promote wind energy generation
in the State:-
(1) Tariff:
Maharashtra State Electricity Board shall purchase
energy generated from wind power plants at a rate
generated from wind farm.
Further, the contention of the assessee was that with a view to encourage
installation of wind energy generator units, the State ... inextricably linked to the
industrial undertaking carrying on the activity of wind generation energy, it was
entitled to the deduction under section 80IA
part of
a beneficial scheme of the State Government to promote generation of wind
energy and was, therefore, eligible for deduction u/s.80IA ... under:
"The assessee is a company engaged in business of Wind Power
Generation, dealing in land and land development. The assessee
received Sales
respect of wind farm project consisting
of one WTG for your 0.60 MW wind mill or specifically designed devices
which run on wind mills ... integral part
of wind mill when these items are not wind mill or specifically designed
devices which run on mill wind mills and as such
available to those wind mills which are installed
before 31-03-2012. The accelerated depreciation allowance on wind mills has
been brought down to ordinary ... provide additional deprecation to these wind mills installed after
amendment in I T Rule 2012 was to compensate these wind mill owners
Rds Construction Company., Kolhapur vs Assessee on 6 November, 2015
आयकर अपील य अ धकरण
