Depreciation Disallowed for Unused Machinery Before September 30, 2010; Entitled to 50% Depreciation Rate.

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....Disallowance of depreciation - asset ready to use VS put to use - the use of the plant and machinery depended upon the operation of the furnace which was not put to use before 30th September 2010, hence No ambiguity that the plant & machinery under question were not put to use before 30th September - entitled to depreciation at the rate of 50%....