https://www.taxtmi.com/highlights?id=64883 Additional depreciation u/s 32(1)(iia) - asset put to use for less than 180 days - remaining 50% of allowable additional depreciation in the subsequent assessment year - whether the provision for allowing additional depreciation of remaining 50% is allowable in the subsequent year i.e. Assessment Year 2010-11, although the statute allowed the same w.e.f. 01.04.2016 ? - HELD Yes - HC en-us Sat, 30 Jul 2022 19:57:08 +0530 Sat, 30 Jul 2022 19:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64883 Additional depreciation u/s 32(1)(iia) - asset put to use for less than 180 days - remaining 50% of allowable additional depreciation in the subsequent assessment year - whether the provision for allowing additional depreciation of remaining 50% is allowable in the subsequent year i.e. Assessment Year 2010-11, although the statute allowed the same w.e.f. 01.04.2016 ? - HELD Yes - HC Highlights Income Tax Sat, 30 Jul 2022 19:57:08 +0530 https://www.taxtmi.com/highlights?id=64883