Depreciation on windmill turbine available in year it is put to use

ACIT Vs Kansara Popatlal Tribhovandas Metal Pvt. Ltd. (ITAT Ahmedabad) ITAT Ahmedabad held that as the additional evidence produced clearly indicates that company has put to use the windmill turbine in the year, depreciation on the same is available. Facts- In the return of income, depreciation of Rs.1,68,42,000/- was claimed by the assessee on windmill stated to be purchased and put to use after 01.10.2011. During the course of assessment proceedings, this claim of the assessee was verified by the AO and after obtaining the required details as well as making necessary inquiries, the AO disall...