https://www.taxtmi.com/caselaws?id=426789 The Tribunal upheld the CIT(A)'s decision, allowing the assessee to claim the balance additional depreciation of Rs. 1,46,75,508/- in the succeeding year. The Revenue's appeal was dismissed, confirming the entitlement to carry forward additional depreciation for plant and machinery used for less than 180 days in the previous year, as supported by relevant judicial precedents. en-us Tue, 23 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426789 The Tribunal upheld the CIT(A)'s decision, allowing the assessee to claim the balance additional depreciation of Rs. 1,46,75,508/- in the succeeding year. The Revenue's appeal was dismissed, confirming the entitlement to carry forward additional depreciation for plant and machinery used for less than 180 days in the previous year, as supported by relevant judicial precedents. Case-Laws Income Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426789