Assessee is entitled to claim 50% of additional depreciation in ...
Claim 50% Additional Depreciation Next Year for Short-Term Used Plant & Machinery Under 180 Days Rule.
May 28, 2016
Case Laws Income Tax AT
Assessee is entitled to claim 50% of additional depreciation in the succeeding year when the plant and machinery was put in use for less than 180 days in the preceding previous year. - AT
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