https://www.taxtmi.com/caselaws?id=468116 Beneficial additional depreciation under section 32(1)(iia) was treated as carrying forward the remaining allowance to the succeeding year where plant and machinery was used for less than 180 days, because the Finance Act, 2015 amendment was read as curative and clarificatory. The claim was therefore considered allowable. CSR-related donations were treated as capable of separate deduction under section 80G, and that deduction was not to be denied merely because the same amount had been suo motu disallowed under section 37; the claim remained subject to satisfaction of the statutory conditions under section 80G. Both issues were resolved in favour of the assessee. en-us Thu, 13 Feb 2025 00:00:00 +0530 Thu, 16 Apr 2026 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468116 Beneficial additional depreciation under section 32(1)(iia) was treated as carrying forward the remaining allowance to the succeeding year where plant and machinery was used for less than 180 days, because the Finance Act, 2015 amendment was read as curative and clarificatory. The claim was therefore considered allowable. CSR-related donations were treated as capable of separate deduction under section 80G, and that deduction was not to be denied merely because the same amount had been suo motu disallowed under section 37; the claim remained subject to satisfaction of the statutory conditions under section 80G. Both issues were resolved in favour of the assessee. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468116