Windmills Eligible for Additional Depreciation Without Manufacturing Use, Meets Conditions of Section 31(1)(iia.

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....Additional depreciation on windmil - A close reading of the provision brings out that there is no requirement that the windmill should be used in any manufacturing activity - the assessee clearly satisfied the conditions of section 31(1)(iia) and is entitled to the claim of additional depreciation in respect of wind mills. - AT....