20 December 2014
Assessee engaged consultancy business. purchased suzlon wind mill in A.Y. 2012-13 Assessee is eligiable for Addition depreciation in A.Y. 2012-13?
21 December 2014
You are not eligible for additional depreciation under section 32(1)(iia) of Income Tax Act, 1961. Since it allowable only to manufactures not consultants