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Judgment
By its order dt. 11-12-2009, the assessing officer disallowed the expenses claimed for depreciation @ 80 per cent for the works relating to fencing of electric yard and temporary approach road to the site where a windmill was established. A challenge given to the same by the assessee failed before the Commissioner (Appeals) and Tribunal, Jodhpur.
In this appeal, the submission of learned counsel for the assessee is that the fencing of the electrical equipments and approach road are integral part of windmill and, therefore, as per Appendix-1 to the Income Tax Rules, 1962, for the cost incurred in civil work and foundation, electrical items, components in installation and common power evacuation while installing windmills, the assessee is entitled for depreciation upto 80 per cent.
We do not find any merit in the argument advanced.
The approach road and fencing of electricity equipments by no stretch of imagination can be termed and treated as integral part of the windmill. The integral part of the windmill means the parts/items which are necessary for operation of the device. The approach road as well as fencing are not such components. The findings given by the Commissioner (Appeals) and the Tribunal, Jodhpur, thus, suffer from no error. The appeal, therefore, is dismissed.