Court Allows Additional Depreciation on Asset Used Less Than 180 Days u/s 32(1)(iia) of Income Tax Act.

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....Allowance of additional depreciation - asset put to use for less than 180 days during the earlier year - assessee has claimed balance of depreciation @10% (i.e. 50% of the applicable rate of 20% as per section 32(1)(iia)) as additions depreciation during the current year - Claim allowed - AT....