Assessee is entitled to depreciation on Wind Electric Generators from the date on which it was installed and commissioned

Hindustan Platinum Pvt. Ltd. Vs ACIT (ITAT Mumbai)- It is clear from the documents filed by the assessee that the Wind Mills were installed and commissioned on 31/3/2005. The certificate of TNEB in this regard clearly establishes this fact. Even the revenue does not dispute this fact. The question is whether installation and commissioning of the WEGs is sufficient to hold that the WEGs were used for the purpose of business during the previous year so as to enable the assessee to claim depreciation on WEG. On this issue the ld. Counsel for the a

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