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imparted the proprietary knowledge required to operate and maintain the windmills nor did it train any of the plaintiff's personnel. For these reasons ... corporate office of the defendant company is situated at Hospet and the windmills have been installed in Chitradurga district. Therefore this suit should be filed

holding that the assessee is entitled to additional depreciation on windmill without appreciating the fact that the additional depreciation is allowable only on new plant ... machinery included in the fixed assets schedule and not on the windmills engaged in power generation ? (5) Whether on the facts and in the circumstances

Sreenivas Lad vs Dr. Eknath on 7 August, 2018 Bench: B.V.Nagarathna , P.S

mining, trading and export of iron- ore and generation of power through windmills. The Company has two units, one is MEL (Export Oriented Unit