https://www.taxtmi.com/highlights?id=33282 Additional depreciation allowed u/s.32(1)(iia) of the Act is a one-time benefit to encourage industrialisation, and the provisions related to it have to be construed reasonably, liberally and purposively, to make the provision meaningful while granting the additional allowance - AT en-us Tue, 14 Feb 2017 08:47:59 +0530 Tue, 14 Feb 2017 08:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33282 Additional depreciation allowed u/s.32(1)(iia) of the Act is a one-time benefit to encourage industrialisation, and the provisions related to it have to be construed reasonably, liberally and purposively, to make the provision meaningful while granting the additional allowance - AT Highlights Income Tax Tue, 14 Feb 2017 08:47:59 +0530 https://www.taxtmi.com/highlights?id=33282