access & keeping the area vacant surround lease
land" where wind mill of the appellant is installed.
ITA No. 169/RJT/2024
Friends Salt ... explain as to
*Why depreciation claimed on the land cost of Wind mill should not be
disallowed based on disallowance made
TNVAT Act. It is
clarified that the wind mills are not capital goods and
therefore there are not entitled for Input Tax Credit
for production ... Electricity.
You are owing Wind Mill and it is an asset
to the company. The generation of power is exempt
from tax. The Wind Mill
Petitioner's
representation dated 18.12.2025 so as to remove the Wind Mill of the 5th
respondent from petitioner's Patta Land in Survey ... Petitioner's representation dated 18.12.2025 so as to remove the Wind
Mill of the 5th respondent from petitioner's Patta Land in Survey
order, dated 21.11.2006, holding as below:-
“”a. That the loss of wind mill business cannot be set off against the
profits of manufacturing units ... judis
TC No. 1173 of 2008
setting off the loss of wind mill business, against the profits of manufacturing
units I and II for determining
Matrix Clothing Private ... vs Acit, Circle-18, Delhi on 6 March, 2026
IN THE INCOME
tune of Rs. 70,39,050/- from wind mills and that the assessee has declared
income chargeable under the head "profits and gains ... Representative (AR) of the assessee submitted that
out of the five wind mills, the assessee has earned profit from three units and
loss from
specified domestic transactions of
the assessee towards power purchase from wind mill division and capital
consumption by spinning division on which the assessee has claimed ... held that the price
at which TNEB purchases the power from wind mill units is the rate to be
considered for the purpose of determining
with DRT Receiver
Sangamwadi, Pune - 411 001
viii At Tamil Nadu: Wind Mill Project Possession is with IFCI
situated at Village - Karungulam &
admeasuring
Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants/devices
(f) Solar
176966 to 17968 of 2017
Best Corporation (P) Ltd.,
Wind Energy Generator HTSC No.1340,
S.F.No.27/1,2,
Irukkandurai Village,
Radhapuram Taluk ... captive consumption of the electricity from the petitioner's own wind
mills as per Tamil Nadu Tax on Consumption or Sale of Electricity
