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1. Additional depreciation of the Wind Mill - the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds...

2. Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with accessories for sale purpose - entire unit of wind mill is...

3. Higher depreciation on internal road laid for approach to windmills - when the roads in question are integral part of the installation work of the wind-mill, the same is...

4. Rate of depreciation - 80% or 15% - a wind mill, which obviously cannot supply electricity without power evacuation infrastructure as integral to its very functioning...

5. Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

6. CENVAT credit - input services - installation, repair and maintenance service of wind mill - a distinct unit and situated at a place away from the factory of manufacture...

7. Admissibility of Benefit of exemption notifications - bearings sold for use in the wind operated electricity generators as parts - The term “wind operated electricity...

8. Additional depreciation on wind mill - assessee had made a claim in the revised computation of income statement filed before completion of assessment proceedings -...

9. Delhi Tribunal grants additional depreciation on assets purchased for power generation - Article

10. Additional Depreciation on the wind mill - period of trial run - to deny the benefit of additional depreciation to generating entity on the basis of electricity is not...

11. Classification of goods - specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up...

12. CENVAT Credit - input services used for the Repair and Maintenance Service, etc of wind mills located far away from the factory - appellant have never sold any...

13. Classification - rate of GST - Wind Mills and accessories are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind...

14. Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is...

15. Input tax credit - purchase of wind mill - when the erection of wind mill for the purpose of generating power in the manufacturing process shall be construed as capital...