Is the benefit of 80-ia available to a second buyer on sale

Is the benefit of 80-IA available to a second buyer on sale by original owner ?Hello All,

If a investor wishes to invest in a existing windmill by buying the windmill from an existing owner :

a. Does the benefit of 80-IA be extended to the investor i.e. second buyer ?

b. If yes, will the second buyer be entitled for full 10 Year tax holiday OR will he be eligible only for the balance of period unavailed by the original owner ?

Please also reference any case laws in this regard if available.

Thanking In Advance.

Rgds
Bala FCA., LL.B.