Additional depreciation claim @ 20% - the provision of section 32(1)(iia) is required to be interpreted...

Additional depreciation claim @ 20% - the provision of section 32(1)(iia) is required to be interpreted reasonably and purposively as the strict and literal reading of section 32(1)(iia) will lead to an absurd result denying the additional depreciation to the assessee though admittedly the assessee has installed new plant and machinery. - HC .....

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