Additional Depreciation u/s 32(1)(iia) Not Tied to Existing Manufacturing Processes of Taxpayer.

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....Additional Depreciation on Power Generation Unit - u/s 32(1)(iia) - The provisions do not state that setting up of a new machinery or plant, which was acquired and installed after 31-3-2002, should have any operational connectivity to article or thing that was already being manufactured by the assessee. - AT....