https://www.taxtmi.com/highlights?id=17494 Disallowance - The extra depreciation allowable u/s 32(1)(iia) in an extra incentive which has been earned and calculated in the year of acquisition but restricted for that year to 50% on account of usage - The so earned incentive must be made available in the subsequent year - AT en-us Fri, 28 Feb 2014 10:56:10 +0530 Fri, 28 Feb 2014 10:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17494 Disallowance - The extra depreciation allowable u/s 32(1)(iia) in an extra incentive which has been earned and calculated in the year of acquisition but restricted for that year to 50% on account of usage - The so earned incentive must be made available in the subsequent year - AT Highlights Income Tax Fri, 28 Feb 2014 10:56:10 +0530 https://www.taxtmi.com/highlights?id=17494