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    October 9, 2025 Case Laws GST
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    Income Tax

    Additional depreciation - Once it is not a new machinery or...

    Additional Depreciation u/s 32(1)(iia) Not Allowed for Non-New Machinery Per Income Tax Act.

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    Income TaxDecember 30, 2013Case LawsAT

    Additional depreciation - Once it is not a new machinery or plant, allowance under Section 32(1)(iia) cannot be allowed - There is nothing in the statute which allows such claim of additional depreciation every year on machinery acquired in earlier year - AT

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