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TMI Blog2011 (6) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the assessee, its grievance is that depreciation of ₹ 76 lakhs claimed on wind mill was disallowed for the reason that only trial production was done and wind mill was not connected to the power grid. 2. Short facts, apropos are that assessee engaged in the business of exporting cotton fabrics had in the relevant previous year claimed depreciation on a wind mill. Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an SLP filed against the decision of Hon'ble Bombay High Court in the case of Dinsesh Kumar Gulab Chand Agarwal Vs. Union of India 266 ITR (St) 106. 3. In its appeal before the Commissioner of Income Tax(A), submission of the assessee was that commissioning certificate issued by the Executive Engineer (TNEB) on 08.03.05 clearly mentioned that it was tied up with the TNEB grid. As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore sustained the disallowance made by the Assessing Officer. 4. Now before us Ld. AR strongly assailing the order of the authorities below submitted that Assessing Officer had simply went by the agreement dt.15.01.2005 entered into by the assessee with Member (Generation)TNEB, as per which it had to comply with certain technical and other requirements. Ld. AR argued that assessee had complie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n evidence for showing that assessee was not connected to the grid as on 31.03.2005. May be the agreement mentioned that commissioning of a 22 kv enercon feeder was required for connecting to the grid. But there is nothing on record placed by the Assessing Officer to show that such a feeder was not commissioned upto 31.03.05. Admittedly the Executive Engineer Operation and Maintenance for TNEB vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g potential difference, just for a reason that the electricity charged there in, was from the trial production of a generator unit and not from commercial production. Electricity as a commodity remains the same whether in trial production or commercial production. Rules relating to necessity of establishing commencement of commercial production cannot be transported to a case where the commodity p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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