https://www.taxtmi.com/caselaws?id=775954 Additional depreciation under section 32(1)(iia) was allowed where the assessee was otherwise eligible, even though the claim had been omitted from the return. The omission was treated as a bona fide mistake and did not, by itself, defeat the allowance. The plant and machinery had been used for less than 180 days, so only part-year depreciation was otherwise admissible, but the additional depreciation claim was still accepted. The disallowance was deleted and full relief was granted on the depreciation issue. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775954 Additional depreciation under section 32(1)(iia) was allowed where the assessee was otherwise eligible, even though the claim had been omitted from the return. The omission was treated as a bona fide mistake and did not, by itself, defeat the allowance. The plant and machinery had been used for less than 180 days, so only part-year depreciation was otherwise admissible, but the additional depreciation claim was still accepted. The disallowance was deleted and full relief was granted on the depreciation issue. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775954