TMI BlogDepreciation Permitted for Idle Plant Ready for Use Due to Raw Material Shortage u/s 32. Business Still Active.Depreciation u/s 32 – Plant ready for used but not used in actual due to unavailability of raw-material – business was a going concern and the machinery could not be put to use due to raw material paucity - depreciation allowed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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