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TMI Blog2014 (4) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeals by the Revenue are: (i) For claiming additional depreciation u/s. 32(1)(ii) of the Income Tax Act, 1961 (herein after referred to as the Act), the assessee has not satisfied the condition of engaging in the business of manufacture or production of any article or thing; (ii) In erection of wind mill, the wind mill and electrical works are two separate components, whereas, the CIT(Appeals) has erred in considering them as single unit. 2. The assessee for the AY.2007-08, filed his return of income on 20-10-2007 declaring 'NIL' income. The case of the assessee was selected for scrutiny and notice u/s.143(2) was issued to the assessee on 15-09-2008. The Assessing Officer dis-allowed additional depreciation of 20% claimed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of the Tribunal in the case of R.Ramanathan Vs. DCIT (ITA No.350/Mds/10) decided on 11-08-2011. The ld.Counsel placed on record the copy of aforementioned decisions. 6. We have heard the submissions made by the representatives of both the sides. We have also perused the orders of the authorities below as well as the decisions on which the ld.Counsel has placed reliance. We find that the issue whether the assessee is engaged in the manufacture/production of articles or things by generation of electricity through wind mill has been dealt with by the co-ordinate bench of the Tribunal in the case of ACIT Vs. M.Satishkumar (supra). the Tribunal in the said case has held as under: 9. We have heard the submissions made by the respective par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 32(1)(iia). In view of the above, the order of the CIT(A) is upheld and the appeal of the Revenue is dismissed being devoid of merit". The issue in present appeal is similar to the one already adjudicated by the Tribunal in the case of ACIT Vs. M.Satishkumar (supra). Respectfully following the same, this Ground of Appeal of the Revenue is dismissed. 7. The next issue in appeal is with regard to rate of depreciation on civil and electrical fittings. We find that this issue has also been dealt with in the case of R.Ramanathan Vs. DCIT (supra), wherein the Tribunal has held that wind mills are fabricated/erected on a specialized foundation and the civil and electrical components of the structure are indivisible parts of the wind mill p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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