https://www.taxtmi.com/caselaws?id=303883 The Tribunal ruled in favor of the Appellant, allowing the appeal and granting the additional depreciation claim. The judgment emphasized the significance of the installation date over the acquisition year for determining eligibility for additional depreciation benefits, aligning with the legislative intent to encourage investment in the manufacturing sector. en-us Thu, 22 Apr 2021 00:00:00 +0530 Tue, 23 Aug 2022 08:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303883 The Tribunal ruled in favor of the Appellant, allowing the appeal and granting the additional depreciation claim. The judgment emphasized the significance of the installation date over the acquisition year for determining eligibility for additional depreciation benefits, aligning with the legislative intent to encourage investment in the manufacturing sector. Case-Laws Income Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303883