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Additinal Depreciation to Power Projects

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(Querist)
19 June 2009 Is additional depreciation is applicable to power projects ( e.g.wind based power projects) ?.
My opinion is that additional depreciation is not applicable to power projects . could you send me your opinions .
I want the source proof of this contention.
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CA.SHAHZAD SAYYED

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CA.SHAHZAD SAYYED (Expert)
19 June 2009 Enhanced or Additional Depreciation is allowed only in case of MANUFACTURING UNIT for new Plant & Mach. , Equipment etc.
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