Extra Depreciation u/s 32(1)(iia) Limited to 50% Initially, Full Incentive Available Next Year.

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....Disallowance - The extra depreciation allowable u/s 32(1)(iia) in an extra incentive which has been earned and calculated in the year of acquisition but restricted for that year to 50% on account of usage - The so earned incentive must be made available in the subsequent year - AT....