Section 35ad whether available to a icecream business?

I think you are eligible to claim deduction u/ 35AD

Allowed

The following specified businesses commencing operations on or after 1.4.2012 shall be allowed a weighted deduction of 150% of the capital expenditure incurred under section 35AD(1A) of the Income-tax Act, namely:—

      (i)   setting up and operating a cold chain facility;

     (ii)   setting up and operating a warehousing facility for storage of agricultural produce;

    (iii)   building and operating, anywhere in India, a hospital with at least one hundred beds for patients;

    (iv)   developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, as the case may be, and notified by the Board in this behalf in accordance with the guidelines as may be prescribed; and

     (v)   production of fertilizer in India.The following specified businesses commencing operations on or after 1.4.2012 shall be allowed a weighted deduction of 150% of the capital expenditure incurred under section 35AD(1A) of the Income-tax Act, namely:—

      (i)   setting up and operating a cold chain facility;

     (ii)   setting up and operating a warehousing facility for storage of agricultural produce;

    (iii)   building and operating, anywhere in India, a hospital with at least one hundred beds for patients;

    (iv)   developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, as the case may be, and notified by the Board in this behalf in accordance with the guidelines as may be prescribed; and

     (v)   production of fertilizer in India.The following specified businesses commencing operations on or after 1.4.2012 shall be allowed a weighted deduction of 150% of the capital expenditure incurred under section 35AD(1A) of the Income-tax Act, namely:—

      (i)   setting up and operating a cold chain facility;

     (ii)   setting up and operating a warehousing facility for storage of agricultural produce;

    (iii)   building and operating, anywhere in India, a hospital with at least one hundred beds for patients;

    (iv)   developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, as the case may be, and notified by the Board in this behalf in accordance with the guidelines as may be prescribed; and

     (v)   production of fertilizer in India.