https://www.taxtmi.com/caselaws?id=241901 The Tribunal upheld the CIT(A)'s decision, allowing the assessee to claim 100% depreciation on a temporary shed and the remaining 10% additional depreciation in the succeeding year. The judgment clarified that the purpose and use of structures are crucial in determining eligibility for depreciation and affirmed that additional depreciation can be claimed in the subsequent year under Section 32(1)(iia) of the Income-tax Act. en-us Tue, 31 Dec 2013 00:00:00 +0530 Fri, 03 Jan 2014 19:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241901 The Tribunal upheld the CIT(A)'s decision, allowing the assessee to claim 100% depreciation on a temporary shed and the remaining 10% additional depreciation in the succeeding year. The judgment clarified that the purpose and use of structures are crucial in determining eligibility for depreciation and affirmed that additional depreciation can be claimed in the subsequent year under Section 32(1)(iia) of the Income-tax Act. Case-Laws Income Tax Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241901