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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Additional depreciation applies to new plant and machinery for manufacturing and power businesses, with enhanced treatment in notified backward areas.</h1> Additional depreciation under Section 32(1)(iia) provides an extra first year allowance for new plant and machinery used in manufacture or in generation, transmission or distribution of power, excluding second hand assets, office/residential installations, transport vehicles and assets already fully deducted. A reduced allowance applies if the asset is used for less than the short use threshold in the year of acquisition, with the balance claimable in the succeeding year. For power units the allowance is available only where the Written Down Value method is used. A higher additional depreciation regime applies for qualifying investments in notified backward areas, subject to acquisition/installation within the specified window.

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