https://www.taxtmi.com/highlights?id=26758 Additional Depreciation u/s 32 - claim of 10% (50% of 20%) in the first year and balance 10% in the second year - the balance 10% additional deduction can be availed in the subsequent assessment year, otherwise the very purpose of insertion of Clause (iia) would be defeated because it provides for 20% deduction which shall be allowed. - HC en-us Sat, 02 Jan 2016 12:57:40 +0530 Sat, 02 Jan 2016 12:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26758 Additional Depreciation u/s 32 - claim of 10% (50% of 20%) in the first year and balance 10% in the second year - the balance 10% additional deduction can be availed in the subsequent assessment year, otherwise the very purpose of insertion of Clause (iia) would be defeated because it provides for 20% deduction which shall be allowed. - HC Highlights Income Tax Sat, 02 Jan 2016 12:57:40 +0530 https://www.taxtmi.com/highlights?id=26758