Tribunal held that the civil work and electric generator were taken to be a part of the windmill, and the rate of the depreciation as applicable to the windmill would apply to the civil work and electric generator as well. Thus, the assessee was entitled to depreciation at 80 per cent. thereon. Relied on,CIT v. K. K. Enterprises (2014) 108 DTR 109 (Raj) (HC)  and CIT v. Mehru Electricals and Mechanical Engineers Pvt. L td. (2016) 141 DTR 342 (Raj) (HC). Tribunal  held, that the third proviso to section 32(1)(ii) provides for carry forward of the balance 50 per cent. of the additional depreciation in the immediately succeeding previous year in which the plant and machinery is acquired and installed and though the provisions had been introduced with effect from April 1, 2016, this was clarificatory in nature and thus had retrospective application. Therefore, the claim to the balance additional depreciation was allowable. Relied on, CIT v. Shri T. P. Textiles (P) Ltd (2017) 394 ITR 483 (Mad) (HC)  and CIT v. Rittal India (P) L td. (NO. 2) (2016) 380 ITR 428  (Karn)(HC). (AY. 2015-16)