Where Assessing Officer disallowed depreciation on windmills on the ground that there was no-proof that the assessee had bought windmills during the relevant year, since admittedly it was on record that the transaction of purchase of windmills had taken place during the relevant year and the assessee had also offered income generated from windmills for that period, depreciation was to be allowed on said windmills. (AY.2007 -08  )