https://www.taxtmi.com/highlights?id=65268 Carry forward of additional depreciation - Asset put to use for less than 180 days - if plant and machinery is put to use for less than 180 days in the said financial year. This would necessarily mean that the balance 10% additional deduction can be availed in the subsequent assessment year, otherwise the very purpose of insertion of Clause (iia) would be defeated because it provides for 20% deduction which shall be allowed. - AT en-us Thu, 25 Aug 2022 08:14:09 +0530 Thu, 25 Aug 2022 08:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65268 Carry forward of additional depreciation - Asset put to use for less than 180 days - if plant and machinery is put to use for less than 180 days in the said financial year. This would necessarily mean that the balance 10% additional deduction can be availed in the subsequent assessment year, otherwise the very purpose of insertion of Clause (iia) would be defeated because it provides for 20% deduction which shall be allowed. - AT Highlights Income Tax Thu, 25 Aug 2022 08:14:09 +0530 https://www.taxtmi.com/highlights?id=65268