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,7.5% full order. THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Writ Petition No.27295 of 2022 S.Varsha -Vs- 1.The Secretary Health and Family Welfare Department Secretariat. For Petitioner : Mr.A.V.Raja For Respondents : Mr.P.Muthu Kumar, Government Pleader Assisted by Mr.Stalin Abhimanyu-for R1 & R2 Ms.M.Sneha, Standing Counsel – for R3 O R D E R .
by Sekar Reporter · Published October 15, 2022
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Justice T.S.Sivagnanam and V.Bhawani Subbaroyan noted that the assessee’s vendor had claimed depreciation to the extent of Rs.3 Crores within six years and when the owner sells the windmill to the new purchaser, the new purchaser cannot get the same benefit for the enhanced value, as there is no additional wind energy capacity installed. Ultimately, the assessing officer disagreed with the assessee and disallowed the claim of depreciation to the tune of Rs.77,12,640. Thus, the court appreciated the factual position and came to the conclusion that the order passed by the assessing officer requires no interference.
by Sekar Reporter · Published September 16, 2020
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