Case Law Details
Case Name : Giriraj Enterprises Vs. Dy. CIT (ITAT Pune)
Appeal Number : ITA Nos. 1384, 1385, 1469 & 1470 (Pune) of 2015
Date of Judgement/Order : 23/02/2017
Related Assessment Year : 2011-12 & 2012-13
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Giriraj Enterprises Vs. Dy. CIT (ITAT Pune)
Amendment to section 32(1)(iia) is clarificatory or giving impetus to the view that the additional depreciation is allowable on windmills as process of generation of electricity is akin to manufacture or production of an ‘article’ or ‘thing’.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
The aforesaid captioned cross appeals filed by the assessee and the Revenue are against the order of Commissioner (Appeals)-11, Pune, dated 17-8-2015 relating to assessment years 2011-12 & 2012-13 arising from the assessment order passed under section 143(3) of the Income Tax Act, 1961 (in short “the Act”).
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