https://www.taxtmi.com/article/detailed?id=5890 The 2014 amendment substitutes earlier cut off language with a later-date requirement for higher depreciation on specified renewable energy plant, producing inconsistent cohorts and excluding items previously eligible; the author treats this as an apparent drafting error and proposes inserting conjunctive wording so the higher rate applies both to items installed on or before the original cut off and to items installed on or after the later date to restore consistent eligibility. en-us Thu, 30 Oct 2014 06:18:57 +0530 Thu, 30 Oct 2014 06:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5890 The 2014 amendment substitutes earlier cut off language with a later-date requirement for higher depreciation on specified renewable energy plant, producing inconsistent cohorts and excluding items previously eligible; the author treats this as an apparent drafting error and proposes inserting conjunctive wording so the higher rate applies both to items installed on or before the original cut off and to items installed on or after the later date to restore consistent eligibility. Articles Income Tax Thu, 30 Oct 2014 06:18:57 +0530 https://www.taxtmi.com/article/detailed?id=5890