2012 (2) TMI 618

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..... n him. We find that question Nos. (I), (VI) and (VII) fall for consideration as substantial questions of law. Those questions are : (I) Whether on the facts and circumstances of the case, the learned Tribunal was justified in holding that the additional depreciation of 20% on windmills u/s. 32[1] (2) [iia] of the Act is allowable even if windmills have not connection with the business activ .....

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