Maintainability of Assesses claim for deduction U/s. 80IA if he sets up windmills at different places in different years

Pidilite Industries Limited Vs DCIT (ITAT Mumbai)- Section 80-IA(5) provides that notwithstanding anything contained in provision of this Act, the profits and gains of an eligible business to which the provisions of sub-section (1) apply, shall for the purposes of determining the quantum of deduction under that sub-section for the assessment year immediately succeeding the initial assessment year or any subsequent assessment year, be computed as if such eligible business were the only source of income of the assessee during the previous year relevant to the initial assessment year and to every...