Held that activity of generating electricity by windmill would be manufacturing in nature, eligible to claim additional depreciation (AY. 2006-07)
DCIT (OSD) v. Vishal Export Overseas Ltd. [2022] 197 ITD 459 (Ahd.)(Trib.)
S. 32 : Depreciation-Additional depreciation-Windmill-Generation of electricity-Eligible to claim additional depreciation. [S. 32(1)(iia)]