2019 (2) TMI 244

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..... f windmill and, therefore, the depreciation prescribed for the same would not be available to the assessee - Held that:- Windmill was erected in the desert area of Rajasthan which required special foundation of reinforced cement concrete and that the said reinforced cement concrete formed integral part of the windmill. The Tribunal has also followed the decision of this Court in the case of Commissioner of Income Tax Vs. Herdilla Chemicals Ltd. (1983 (6) TMI 1 - BOMBAY HIGH COURT) in allowing the claim of the assessee. In our opinion, the finding recorded by the Tribunal that RCC foundation forms integral part of the windmill is a finding of fact and no question of law arises from the same. Hence the appeal is dismissed - INCOME TAX APPEAL .....

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..... nses in the name of labour contractors / sub-contractors which are outstanding for a number of years? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in allowing depreciation @80% on civil construction, electrical and other non-integral installations ? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in allowing depreciation @80% on civil work on which depreciation was allowable @ 10% and since civil works are not specially designed devices, the same are not entitle for higher rate of depreciation? (iii) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in allowing higher rate of depreciation on .....

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..... g observations: 2. The Tribunal has recorded finding of fact that windmill was erected in the desert area of Rajasthan which required special foundation of reinforced cement concrete and that the said reinforced cement concrete formed integral part of the windmill. The Tribunal has also followed the decision of this Court in the case of Commissioner of Income Tax Vs. Herdilla Chemicals Ltd. reported in (1995) 216 I.T.R. 742 (Bom) in allowing the claim of the assessee. In our opinion, the finding recorded by the Tribunal that RCC foundation forms integral part of the windmill is a finding of fact and no question of law arises from the same. Hence the appeal is dismissed with no order as to costs. 8. In the result, these additio .....

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