Assessee Entitled to Additional Depreciation on Plant and Machinery in Seed Division u/s 32(1)(iia.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Eligibility for additional depreciation u/s 32(1)(iia) on plant and machineries relating to Seed Division - the instant activity of the assessee is held to be an activity of manufacturing - benefit of additional depreciation u/s 32(1)(iia) allowed.....