https://www.taxtmi.com/caselaws?id=340391 The appellant's appeal regarding the additional depreciation claim under Section 32(1)(iia) of the Income Tax Act was upheld. The court confirmed that the appellant was entitled to the additional depreciation claimed, emphasizing ownership of the windmill as the key factor for eligibility, regardless of the appellant's primary business activity. The court dismissed the appeal, stating that no substantial question of law arose in the case. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 21 Mar 2017 08:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340391 The appellant's appeal regarding the additional depreciation claim under Section 32(1)(iia) of the Income Tax Act was upheld. The court confirmed that the appellant was entitled to the additional depreciation claimed, emphasizing ownership of the windmill as the key factor for eligibility, regardless of the appellant's primary business activity. The court dismissed the appeal, stating that no substantial question of law arose in the case. Case-Laws Income Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340391