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2013 (5) TMI 856 - AT - Income TaxAdditional depreciation u/s. 32(1)(iia) in respect of machinery which was acquired in the previous year - Held that:- The assessee is entitled to depreciation in the subsequent year if the entire depreciation is not allowed in the first year of installation. With this observation the appeal filed by the assessee company is treated as allowed for statistical purpose.
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