The Tribunal held that since, the windmills on which higher depreciation at 80 per cent was claimed by the assessee had been  installed by the assessee on or before March 31, 2012, the assessee was entitled to higher depreciation at 80 percent on the windmills for the assessment year 2015-16 and there being no error in the order of the Assessing Officer allowing depreciation at higher rate of 80 percent on the said windmills, the Principal Commissioner was not justified to revise it under section 263 of the Act. (AY.  2015-16)