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    <title>Additional Depreciation Denied for Assessee Not in Manufacturing Before Windmill Electricity Generation.</title>
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    <description>Additional depreciation on windmill - the assessee is not engaged in the business of manufacture or production of an article or thing prior to the manufacture of the electricity using the impugned &#039;windmill&#039;. - No Additional depreciation - AT</description>
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      <description>Additional depreciation on windmill - the assessee is not engaged in the business of manufacture or production of an article or thing prior to the manufacture of the electricity using the impugned &#039;windmill&#039;. - No Additional depreciation - AT</description>
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