The Income Tax Appellate Tribunal (ITAT), Pune Bench allowed the additional depreciation claimed for windmills u/s 32(1)(iia) of the Income Tax Act,1961. The assessee wasrepresented by Shri B. B. Mane and the revenue was represented by Shri Arvind Desai. The assessee, Air Control India Pvt. Ltd engaged in the manufacture of Air Conditioning Systems and…
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