Held  That the records showed that the expenditure on lease of land for 20 years was for the purpose of preparation of the land and to make it suitable for installation of windmill. Therefore, the matter was remanded to the Assessing Officer for proper verification and adjudication and, if the expenditure appeared to be towards the cost of plant and machinery, that is, the windmill, the Assessing Officer was directed to allow depreciation in respect of the lease.(AY. 2011-12)