1 itxa1326-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1326 OF 2010 The Commissioner of Income Tax III, Pune ..Appellant. V/s. Cooper Foundary Pvt. Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Ms. Aarti Sathe for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 14TH JUNE, 2011 P.C. :- 1. Whether the expenditure incurred on the cement foundation or reinforced cement concrete foundation is to be included in the cost of the windmill while granting depreciation at 80% on the windmill, is the question raised in this appeal. 2. The Tribunal has recorded finding of fact that windmill was erected in the desert area of Rajasthan which required special foundation of reinforced cement concrete and that the said reinforced 2 itxa1326-10 cement concrete formed integral part of the windmill. The Tribunal has also followed the decision of this Court in the case of Commissioner of Income Tax V/s. Herdilla Chemicals Ltd. reported in [1995] 216 I.T.R. 742 (Bom) in allowing the claim of the assessee. In our opinion, the finding recorded by the Tribunal that RCC foundation forms integral part of the windmill is a finding of fact and no question of law arises from the same, Hence the appeal is dismissed with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)