https://www.taxtmi.com/highlights?id=48126 Additional Depreciation on the wind mill - period of trial run - to deny the benefit of additional depreciation to generating entity on the basis of electricity is not an “article” or “thing”, is an artificially restrictive meaning of the provision and the benefit of additional depreciation under Section 32(1)(iia) has to be granted to the assessee. en-us Mon, 22 Jul 2019 08:19:48 +0530 Mon, 22 Jul 2019 08:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48126 Additional Depreciation on the wind mill - period of trial run - to deny the benefit of additional depreciation to generating entity on the basis of electricity is not an “article” or “thing”, is an artificially restrictive meaning of the provision and the benefit of additional depreciation under Section 32(1)(iia) has to be granted to the assessee. Highlights Income Tax Mon, 22 Jul 2019 08:19:48 +0530 https://www.taxtmi.com/highlights?id=48126