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    <title>Court Allows 10% Additional Depreciation on New Machinery for Assessment Year 2013-14; Amendment Not Applicable.</title>
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    <description>Additional depreciation claimed by the assessee company @ 10% in respect on new plant &amp; machinery acquired by it after September 30, 2012 (AY 2013-14) - Number of days asset is used - the additional depreciation is allowable depreciation and the amendment is not applicable in present assessment year i.e. A.Y. 2014-15 in assessee’s case. - AT</description>
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      <description>Additional depreciation claimed by the assessee company @ 10% in respect on new plant &amp; machinery acquired by it after September 30, 2012 (AY 2013-14) - Number of days asset is used - the additional depreciation is allowable depreciation and the amendment is not applicable in present assessment year i.e. A.Y. 2014-15 in assessee’s case. - AT</description>
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