Additional Depreciation on the wind mill - period of trial run - ...

Case Laws Income Tax

July 22, 2019

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.

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Additional Depreciation on the wind mill - period of trial run - ...

Case Laws Income Tax

July 22, 2019

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